Local Property Tax
|LOCAL PROPERTY TAX|
|Valuation Band €||LPT in 2013 (half year charge) €||LPT 2014 (full year charge) €|
|0 to 100,000||45||90|
|100,001 to 150,000||112||225|
|150,001 to 200,000||157||315|
|200,001 to 250,000||202||405|
|250,001 to 300,000||247||495|
|300,001 to 350,000||292||585|
|350,001 to 400,000||337||675|
|400,001 to 450,000||382||765|
|450,001 to 500,000||427||855|
|500,001 to 550,000||472||945|
|550,001 to 600,000||517||1,035|
|600,001 to 650,000||562||1,125|
|650 001 to 700 000||607||1,215|
|700,001 to 750,000||652||1,305|
|750 001 to 800 000||697||1,395|
|800,001 to 850,000||742||1,485|
|850 001 to 900 000||787||1,575|
|900 001 to 950 000||832||1,665|
|950 001 to 1,000 000||877||1,755|
|>€1m – assessed on the actual value at 0.18% on the first €1m and 0.25% on the portion above €1m|
|Exemptions – Certain properties will be exempt from LPT. These exemptions largely correspond to exemptions from the Household Charge. Exemptions will also apply to new and previously unused properties purchased from a builder or developer between 2013 and 2016, and to second-hand properties purchased in 2013 by a first time buyer.|
|Deferrals – A system of deferral arrangements for owner-occupiers will be implemented to address cases where there is an inability to pay the LPT under specified conditions (e.g. where the gross income does not exceed €15,000 – single and €25,000 -couple ). Some owner occupiers may be eligible to apply for marginal relief, which will allow them do defer up to 50% of their LPT liability. It should be noted that interest will be charged on deferred amounts at a rate of 4% per annum.|
|Further information, including Frequently Asked Questions on LPT and an online LPT calculator, is available on www.revenue.ie.Please note that the information provided is based on details announced in the Budget on 5 December 2013 and is subject to enactment of the Finance (Local Property Tax) Bill 2012.|
|Disclaimer: Whilst every effort has been made to ensure the accuracy and reliability of the information published within this website, you choose to use this information and rely on any results at your own risk. We will not under any circumstances accept responsibility or liability for any losses that may arise from a decision that you may make from the use of, or reliance on this information.|
An annual self-assessed Local Property Tax (LPT) charged on the market value of all residential properties in the State came into effect with the passing of the Finance (Local Property Tax) Act 2012 . It is being administered by Revenue and a half-year charge applied in 2013. A full year charge applies in 2014.
Customers with outstanding LPT issues / Household Charge Arrears
As part of Revenue’s compliance campaign, reminder letters have issued to property owners who have not met their LPT obligations for 2013/2014 or who have not paid their €200 Household Charge. Further information is available at: Reminder Letters.
Where no response is received, a range of collection/enforcement options are being utilised by Revenue to collect the outstanding LPT/Household Charge arrears, including enforced collection from a property owner’s wages or occupational pension, referral of the debt to a Sheriff or Solicitor for collection, or the debt may be the subject of Attachment orders. Other possible consequences of continued non-compliance include the withholding of Tax Clearance Certification, surcharges on Income Tax, Corporation Tax and Capital Gains Tax returns and withholding/offset of any other tax refunds.
- If you are not liable for the outstanding LPT or Household Charge arrears, or if you require assistance, please contact the LPT helpline on 1890 200 255.
- If you have not paid your Household Charge, you should Login to LPT/Household Charge arrears online using your PPSN, Property ID and PIN and make arrangements to pay the €200 arrears as soon as possible. For further details please see Question 1 in the Household Charge arrears – Frequently Asked Questions.
- If you paid your Household Charge or are exempt, you should Login to LPT/Household Charge arrears online and update your Household Charge record. For further details, please see Question 6 in the Household Charge arrears – Frequently Asked Questions.
- If you were the owner of a residential property on 1 May 2013 and you did not receive any correspondence from Revenue you are, under self-assessment rules, still liable to pay and file your LPT.
- If you have not filed your 2013 LPT Return, you should file the outstanding Return immediately. Guidance is available at: Completing your LPT Return for 2013.
- If you have LPT outstanding for 2013 or have not yet made arrangements to pay your 2014 LPT, you should Login to LPT/Household Charge arrears online and make arrangements to pay the outstanding LPT. Guidance is available at: What do I need to do for 2014?
- If you undervalued your property Login to LPT/Household Charge arrears online, self-correct your valuation and pay the additional liability as soon as possible. Guidance is available at: Local Property Tax (LPT) Return Self-Correction Guidelines for Residential Property Owners
- If you claimed an exemption you were not entitled to Login to LPT/Household Charge arrears online, self-correct your Return and pay the LPT liability as soon as possible. Guidance is available at: Local Property Tax (LPT) Return Self-Correction Guidelines for Residential Property Owners.
- If you do not have your Property ID or PIN you can Login to LPT online, provide your PPSN or Tax Reference number and submit a request for your Property ID/PIN. These details will be sent by post within 5 working days to the address on Revenue’s record for the PPSN/Tax Reference number supplied by you. Alternatively, you can call the LPT helpline on 1890 200 255 to obtain your Property ID/PIN.
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