Local Property Tax

Local Property Tax (LPT) is an annual tax charged on the market value of certain residential properties in the State. The Revenue Commissioners are responsible for the collection and administration of the Tax.

The liability date for LPT is 1 November each year. If you are the liable person for the property on the liability date, then you are required to pay LPT for the following year.

• Further information on the payment of Local Property Tax is available on Revenue’s website at the following link: Revenue Commissioners - Local Property Tax
• Contact details for specific LPT payment queries are available here: Customer Service Contact - Local Property Tax

Certain properties are exempt from Local Property Tax (LPT) if they meet the qualifying conditions. Each LPT exemption has its own specific qualifying conditions.

There were eleven LPT exemptions available for liability years 2013 to 2021. Four of these exemptions have expired and are not available for 2022 to 2025.

The expired exemptions include:

• New or unused property purchased from a builder or developer
• Builders or developers with properties built, but unsold
• Properties in unfinished housing estates
• Property purchased as a home in 2013

Further information on Local Property Tax (LPT) for 2013 to 2021, including details of the relevant exemptions applicable are available on the Revenue website.

For information on the LPT exemptions that are available for 2022 to 2025, such as those properties constructed using defective concrete blocks or properties certified as having pyritic damage, please see the Local Property Tax (LPT) exemptions for 2022 to 2025 section on the Revenue website.