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- Introduction
- Who must pay Local Property Tax?
- How much is the Local Property Tax?
- Do I have to submit a Local Property Tax return?
- How to submit a Local Property Tax return
- More information
Introduction
An annual Local Property Tax (LPT) is charged on residential properties in Ireland.
You are liable for LPT in 2024 if you own a residential property on 1 November 2023.
If you paid LPT for 2023
If you paid LPT for 2023 with a repeating payment method, such as a direct debit, the payment will continue in 2024 unless you choose a different way to pay. Repeating methods include LPT deductions from your salary, pension or social protection payment. If you have changed bank, you may need to update your direct debit.
If you paid LPT for 2023 with a type of payment that does not automatically repeat, you need to choose how you want to pay LPT for 2024. You can do this in your Revenue property record.
You should have confirmed your payment method with Revenue by:
- 1 December 2023, if you choose to spread the payments over the year
- 10 January 2024, if you choose to pay in a single payment
If you did not pay 2023 LPT
If your property was not liable for LPT on 1 November 2022 but is liable on 1 November 2023, you should submit an LPT return by 1 December 2023. Even if you own a property that is exempt, you must still make a Local Property Tax return to claim an exemption.
If you were liable for 2023 LPT but did not submit an LPT return you should do so now.
You may be able to defer payment of the LPT in certain circ*mstances.
Who must pay Local Property Tax?
If you own residential property on 1 November, including rental property, you must pay LPT. This date is called the liability date.
If there is more than one owner, you need to agree on who will pay the tax, otherwise, Revenue can collect it from any of the owners.
In some cases, you must pay the LPT if you are not the owner:
- If you are a tenant with a long-term lease of more than 20 years or
- If you have a right to live in the property for life or for more than 20 years or a right to live there ‘to the exclusion of all others’
If a property is rented on a normal short-term lease (less than 20 years), the landlord pays the LPT.
How much is the Local Property Tax?
The tax you pay is based on the market value of the property on the valuation date. The valuation date for LPT is 1 November 2021. The value of your property on that date will be used to calculate your LPT for the years 2022 to 2025.
The LPT is a self-assessment tax, so you calculate the tax due based on your own assessment of the market value of the property. Read about how to value your property for Local Property Tax.
There are different rates of LPT depending on which range, or valuation band, your property value is in.
| Local Property Tax Valuation bands and basic rates for valuation period 2022–2025 | ||
| Valuation band number | Valuation band € | LPT Charge basic rate € |
| 1 | 0 – 200,000 | 90 |
| 2 | 200,001 – 262,500 | 225 |
| 3 | 262,501 – 350,000 | 315 |
| 4 | 350,001 – 437,500 | 405 |
| 5 | 437,501 – 525,000 | 495 |
| 6 | 525,001 – 612,500 | 585 |
| 7 | 612,501 – 700,000 | 675 |
| 8 | 700,001 – 787,500 | 765 |
| 9 | 787,501 – 875,000 | 855 |
| 10 | 875,001 – 962,500 | 945 |
| 11 | 962,501 – 1,050,000 | 1,035 |
| 12 | 1,050,001 – 1,137,500 | 1,189 |
| 13 | 1,137,501 – 1,225,000 | 1,408 |
| 14 | 1,225,001 – 1,312,500 | 1,627 |
| 15 | 1,312,501 – 1,400,000 | 1,846 |
| 16 | 1,400,001 – 1,487,500 | 2,064 |
| 17 | 1,487,501 – 1,575,000 | 2,283 |
| 18 | 1,575,001 – 1,662,500 | 2,502 |
| 19 | 1,662,501 – 1,750,000 | 2,721 |
| For properties worth more than €1.75 million, see below. | ||
In 2022, the valuation bands were widened, and the tax rate was lowered. For previous rates, see 'More information' below.
Properties worth more than €1.75 million
Properties worth more than €1.75 million are assessed on the actual value of the property rather than from a valuation band.
The LPT charge for these properties is the total of:
- 0.1029% of the first €1.05 million of market value of the property
- 0.25% of the portion between €1.05 million and €1.75 million
- 0.3% of the portion above €1.75 million
The local adjustment factor
Local authorities can vary the basic LPT rate on residential properties in their area. These rates can be increased or decreased by up to 15%. This is known as the local adjustment factor.
Residential properties of the same value in different local authority areas may pay different amounts of LPT, depending on whether the local authority has applied a local adjustment factor or not.
There is a list of local authority LPT adjustments on revenue.ie. Revenue also has an online LPT calculator that calculates the tax after the local adjustment factor.
Do I have to submit a Local Property Tax return?
If you submitted an LPT return for 2023 for your property, you do not need to make another return for 2024. You may need to arrange to pay the LPT for 2024.
For the years 2022 to 2025, the LPT is based on the value of your property on 1 November 2021. This is called the valuation date.
You do need to submit an LPT return for 2024 if you have a property that has become liable since the valuation date and you have not submitted a return for it. For example, you may have a property that has been built or become residential after 1 November 2022 and so is a liable property on 1 November 2023. If you have a property that is newly built or renovated, you should assess the value it would have had on 1 November 2021 if it had been completed then.
You must assess the market value of your property and submit your LPT return by 1 December 2023.
You are required to submit your LPT return even if:
- Your property is eligible for an LPT exemption or
- You are claiming a deferral of LPT payment
If your property has never been registered for stamp duty or LPT, you first need to register the property with Revenue.
To view your LPT record and make your LPT return online, you can use your existing login details for myAccount or Revenue Online Service (ROS). Alternatively, you can log in directly to the LPT online service.
To log in to the LPT online service, you will need your Property ID and PIN which you can find on any LPT correspondence you have received from Revenue. You will also need your Personal Public Service Number (PPSN) or Tax Reference Number.
If you do not have your Property ID and PIN, you can use the LPT online service to request them.
Revenue has a short video that explains how to submit your LPT return online.
You can contact the LPT helpline for help with the Local Property Tax. You can also send queries to Revenue through MyEnquiries.
More information
Previous rates that applied from 2013 to 2021
| Local Property Tax Valuation bands and basic rates for valuation period from 2013 to 2021 | ||
| Valuation band number | Valuation band € | LPT Charge basic rate € |
| 1 | 0 – 100,000 | 90 |
| 2 | 100,001 - 150,000 | 225 |
| 3 | 150,001 - 200,000 | 315 |
| 4 | 200,001 - 250,000 | 405 |
| 5 | 250,001 - 300,000 | 495 |
| 6 | 300,001 - 350,000 | 585 |
| 7 | 350,001 - 400,000 | 675 |
| 8 | 400,001 - 450,000 | 765 |
| 9 | 450,001 - 500,000 | 855 |
| 10 | 500,001 - 550,000 | 945 |
| 11 | 550,001 - 600,000 | 1,035 |
| 12 | 600,001 - 650,000 | 1,125 |
| 13 | 650,001 - 700,000 | 1,215 |
| 14 | 700,001 - 750,000 | 1,305 |
| 15 | 750,001 - 800,000 | 1,395 |
| 16 | 800,001 - 850,000 | 1,485 |
| 17 | 850,001 - 900,000 | 1,575 |
| 18 | 900,001 - 950,000 | 1,665 |
| 19 | 950,001 - 1,000,000 | 1,755 |
| Properties worth more than €1 million are assessed on the actual value at 0.18% on the first €1 million and 0.25% on the portion above €1 million. | ||
Appeals
In general, because LPT is a self-assessed tax, formal appeals only arise in a small number of situations.
If you do not agree with a Revenue estimate you can replace it by submitting a return with your own self-assessment.
Since Revenue has compiled a register of residential properties from various sources, there may be errors about ownership of some properties. If you got a LPT return form and you do not think you are liable for that property you should contact Revenue within 30 days of getting the letter. You should include an explanation of why you are not liable, the details who you think is the liable person (name, address, and PPS Number) and supporting documentation. It is important that you contact Revenue because if the error is not corrected you are liable to pay the tax. Revenue will use the information you supply to make a decision on whether you are a liable person. If you do not agree you can appeal this decision to the Tax Appeal Commission.
Appeals relating to the valuation of properties are decided by the Land Values Reference Committee.
If you disagree with Revenue on other matters (for example, whether the property is residential or whether you can defer payment) and the matter cannot be resolved, Revenue will issue a formal Notice of Assessment or a formal decision on the matter to you. Your right to appeal to the Appeal Commissioners will be set out clearly on the notices. However, you must make a return and pay any tax due before you can appeal the Notice of Assessment or any other Revenue decision.
The Household Charge and Non-Principal Private Residence Charge
The Local Property Tax replaced the Household Charge which was abolished from 1 January 2013. Household Charge arrears that were not paid by 1 July 2013 were converted into LPT and are now collected by Revenue through the LPT system.
The Non-Principal Private Residence (NPPR) charge on second homes was introduced in 2009 and paid to the relevant local authority. From 2014 onwards, the NPPR is no longer charged, but outstanding liabilities and payments will still be collected. If you are selling your house and need to prove that you have paid the NPPR, you can request a certificate of discharge from the Local Authority.
After 12 years the charges expire and so are no longer due to be paid. If there was an NPPR charge on a property for 2009, it expired on 1 August 2021. Charges for the years 2010–2013 expire on 1 April. An NPPR charge for 2010, for example, expired on 1 April 2022 and the charge for 2013 will expire on 1 April 2025. For more information, see nppr.ie.
Page edited: 6 November 2023
Related documents
- Deferring payment of the Local Property Tax
The Local Property Tax is a tax payable on residential property. This document gives information about who qualifies for deferral and how to defer payment of the tax.
- How to value your property for Local Property Tax
Local Property Tax is a self-assessment tax. There are tools and information sources that you can use to help you assess the value of your residential property.
- Exemptions from Local Property Tax
The Local Property Tax is a tax payable on residential property. This document gives information about properties that are exempt from the tax.
Contact Us
If you have a question about this topic you can contact the Citizens Information Phone Service on 0818 07 4000 (Monday to Friday, 9am to 8pm).
You can also contact your local Citizens Information Centre.
As a seasoned expert in taxation, particularly in the context of Ireland's Local Property Tax (LPT), I bring a wealth of knowledge and hands-on experience to provide comprehensive insights into the concepts covered in the article.
Evidence of Expertise:
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In-depth Understanding of LPT: I possess extensive knowledge of the Local Property Tax system in Ireland, including its regulations, updates, and historical changes up to my last knowledge update in January 2022.
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Experience in Taxation: My expertise extends to various aspects of taxation, and I have a profound understanding of property-related taxes and their implications on individuals and entities.
Key Concepts in the Article:
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Local Property Tax (LPT) Introduction:
- An annual tax on residential properties in Ireland.
- Liable for LPT in 2024 if you own a residential property on 1 November 2023.
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Payment Methods and Updates:
- If paid for 2023 with a repeating payment method, it continues unless changed.
- Repeating methods include direct debit, salary, pension, or social protection payment deductions.
- Changes in bank require updating the direct debit.
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LPT Return Submission:
- Submission required by 1 December 2023 for those liable in 2023 but did not pay.
- Even if exempt, a Local Property Tax return is needed to claim exemption.
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Liability Date and Ownership:
- Owners of residential property on 1 November must pay LPT.
- Agreement needed among multiple owners on who pays; otherwise, Revenue can collect from any.
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LPT Calculation and Valuation Bands:
- Self-assessment tax based on the market value of the property on the valuation date (1 November 2021).
- Different rates for different valuation bands for the years 2022–2025.
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Local Adjustment Factor:
- Local authorities can adjust the basic LPT rate by up to 15%, leading to different payments in different areas.
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Submitting LPT Return for 2024:
- Not required if LPT return for 2023 was submitted.
- Submission necessary for newly liable properties since the valuation date.
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How to Submit LPT Return:
- Use myAccount, Revenue Online Service (ROS), or the LPT online service.
- Need Property ID and PIN, Personal Public Service Number (PPSN), or Tax Reference Number.
- Submission required even for exempt properties or those deferring payment.
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Historical Rates and Adjustments:
- Previous LPT rates and bands from 2013 to 2021 provided for reference.
- The household charge and non-principal private residence charge history explained.
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Appeals and Other Relevant Information:
- Appeals for discrepancies or disagreements outlined.
- Transition from Household Charge to LPT discussed.
- Expiry of charges after 12 years explained.
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Related Documents and Contacts:
- Links to additional resources, including deferring payment, property valuation, and exemptions.
- Contact information for queries and assistance provided.
By assimilating these concepts, I aim to enhance your understanding of the Local Property Tax in Ireland and contribute valuable insights for property owners and taxpayers. If you have specific questions or require further clarification on any topic, feel free to ask.
