Local Property Tax

LPT is a self-assessed tax charged on the market value of residential properties in the State. Liable persons must pay their LPT Liabilities on an annual basis.

It is administered by the Revenue Commissioners.

A property is liable for LPT if it was a residential property on the valuation date of 1 May 2013. You are liable to pay LPT if you are the owner of a liable property on the liability dates.

There are certain exemptions but by default most residential properties, and almost all second-hand residential properties are liable for same. The amount payable per year differs from county to county and is dependent on the value of the property.

If you are purchasing a property, you need to be sure the Local Property Tax has been paid up to date by the previous occupant or that the property was exempt on 1st May 2013.

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The information on this site is provided as a guide only and is not professional advice, including legal advice. It should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every case.

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