Local Property Tax

An annual Local Property Tax (LPT) charged on all residential properties in the State came into effect in 2013. The LPT is collected by the Revenue Commissioners. If you own a residential property in the State you are liable for payment of the tax. (This includes local authorities and social housing organisations.) Residential property is any building or structure (or part of a building) which is used as, or is suitable for use as, a dwelling and includes grounds of up to one acre. The LPT does not apply to development sites or farmland. The tax payable is based on the market value of relevant properties. The LPT is a self-assessment tax so you calculate the tax due based on your own assessment of the market value of the property.

Notice of the passing of a resolution to vary the rate of Local Property Tax

Local Property Tax FAQ 

Local Property Tax Guide