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Local Property Tax
From Department of Housing, Local Government and Heritage
Published on
Last updated on
From Department of Housing, Local Government and Heritage
Published on
Last updated on
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.
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:
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.