Local Property Tax
Local Property Tax
Local Property Tax (LPT) is a self-assessed tax charged on the market value of residential properties. LPT is collected by Revenue.
Who is liable to pay LPT?
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.
How is LPT calculated?
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. Revenue does not value properties for LPT purposes but provides guidance on how to value your property.
What is the Local Adjustment Factor?
Under the Finance (Local Property Tax) Act 2012 (as amended), a local authority may pass a formal resolution to increase or decrease the basic rate of the LPT for their administrative area by a percentage known as the local adjustment factor.
In Longford County Council's administrative area, this local adjustment factor is a 15% increase on the LPT charge basic rate. See Longford County Council's Notice of the Passing of a Resolution to Vary the Rate of Local Property Tax.
How to pay LPT?
Revenue offers a range of methods for paying LPT, including with one single payment or phased payments. Log into LPT.Revenue.ie to view your Local Property Tax record and to pay your LPT (using your PPSN, Property ID and PIN). You can also access LPT through Revenue's myAccount and ROS services.
Further information
Further information on the LPT can be found on Revenue.ie, including what you need to do for 2024, how to value your property, how to submit your LPT return, and more.
Revenue can be contacted by calling 1890 200 255 or emailing lpt@revenue.ie.