Paying Local Property Tax (LPT) – Step-by-Step Guide

The Local Property Tax (LPT) is an annual self-assessed tax based on residential property values in the Republic of Ireland. The owner of the property is liable, regardless of whether you reside at the property or not. The monies raised by the collection of LPT are used to finance local authority services, for example, libraries, public parks and street lighting.

Here is a step-by-step guide on how to pay your Local Property Tax and answers to some frequently asked about LPT.

 

CONTENTS

Step-by-Step Guide
Frequently Asked Questions
Do I Need To Pay LPT in 2022?
What Kind of Property is Considered Residential?
How Do I Know How Much to Pay?
Do I Include The Land My Property Is On?
Do I Have To Do This Every Year?
What If I Don’t Make A Return?
How Do I Pay?
What If I Can’t Pay?
I Own More Than One Property, What Do I Do?
Conclusion

 

 

Step-by-Step Guide

1. Go to Revenue’s LPT portal to submit your return. This will have been posted out to you or should be available on your MyAccount (My Docs section). First, you need to log in. You need your PPS number, your unique property ID and your secure PIN. If you don’t have them, call Revenue’s LPT helpline on 01 738 3626.

Local Property Tax Guide - Step 1

Alternatively, you can log in via your MyGov account or the Revenue Online Service (ROS).

 


 

2. If you are using your MyGov account, click on ‘Show All Services’ on the right then click on the orange ‘Go To Revenue’ button.

Local Property Tax Guide - Step 2

 


 

3. You will then see this screen. ROS users will see the same screen. Click on ‘Register New Property’ on the yellow panel to the right as seen below.

Local Property Tax Guide - Step 3

 


 

4. You will then be taken to this screen. Input all the details requested.

Local Property Tax Guide - Step 4

Then click continue at the bottom to arrange your payment.

 


 

 

Frequently Asked Questions

 

Do I need to pay LPT in 2022?

If you were a residential property owner on 1st November 2021, you are liable to pay LPT in 2022.

 

What kind of property is considered residential?

Any property which is suitable for residential purposes.

If your property is a self-contained unit within a larger residential building, for example, an apartment within a block, you must pay LPT for your unit.

 

How do I know how much to pay?

Your liability is calculated based on your property’s value as of November 2021. You can accept the valuation on Revenue’s LPT system. If you think their calculation is wrong, use your best estimate. To help with this, visit www.propertypriceregister.ie and search for similar houses in your area and the prices they sold for most recently.

 

Do I include the land my property is on?

Yes, up to one acre.

 

Do I have to pay LPT every year?

You have to pay for every year you continue to own your property. However, you do not have to re-submit the information above annually as it remains valid for four years (2022-2025).

 

What if I don’t make a return?

Revenue will pursue you for the amount owed, according to their valuation, and will continue to contact you until you make a return.

 

How do I pay?

Pay the amount in full in one payment:

• With a debit or credit card.

• By annual payment instruction.

• Via a one-off payment through a payment service provider.

 

Pay across the year:

• By monthly direct debit.

• Via weekly or monthly payments through a payment service provider.

• By deduction at source, for example, from your wages or social welfare payment.

 

What if I can’t pay?

You can apply for a deferral of payment in situations of genuine hardship.

 

I own more than one property, what do I do?

Owners of two to ten properties submit individual returns for each property. Owners of eleven or more properties can create a list containing details of each property and its value and upload that when making their submission.

 

Conclusion

By using the instructions and information above, you are ensuring your tax situation remains healthy and preventing yourself from receiving nasty surprises in the future. In situations where you decide to sell your property, clearance of any outstanding LPT obligations will be enforced prior to sale completion. It is much better to get your LPT duties in order in as timely a manner as possible.

 

Self-assessed Taxpayers

A 10% surcharge is added to your liability – which can be more than what is generally owed for LPT.

 

PAYE Workers

Revenue offset any future rebates on taxes against LPT owed.