Solicitor & Notary Public
Donegal

+353 (0)74 915 3333

Local Property Tax

What is LPT?

Since 2013, Local Property Tax (LPT) is charged on all residential properties in the State and is collected by the Revenue Commissioners.

LPT replaces the Household Charge, which was abolished in 2013.

Rules

Anyone who owns a residential property, or is renting one out, is liable to pay LPT. If you have a long term lease (over 20 years), you are liable to pay LPT on the property. Executors or administrators of estates are liable for LPT on the property of the deceased whose estate they represent.

If your property is uninhabitable, then you would not be liable to pay LPT, but you would need to inform Revenue as soon as possible.

Rates and how to pay

How much you pay depends on the value of your property on 1st May 2013. Valuations were done by self-assessment and that value will be used until 2016. Information on rates and how to pay LPT can be found through Citizens Information or the Revenue website.

http://www.citizensinformation.ie   http://www.revenue.ie/en/tax/lpt/
 

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