Properties that are liable for LPT - Revenue
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Your property is liable for Local Property Tax (LPT) for the valuation period from 2022 to 2025 if it is a residential property on the valuation date of 1 ... Yourchoicesoncookies Thiswebsiteusescookiesinorderforourfeedbackfunctionalitytowork.Youcanchoosetosettheseoptionalsurveycookiesthataredescribedbelow. YoucanfindmoreinformationonhowweuseourcookiesinourCookieStatement.YoucanchangeyourcookiepreferencesatanytimebyclickingtheCookiepreferenceslinkinthefooterofeverypageonthiswebsite. Surveycookies Surveycookiesaresetbyathird-partyserviceprovidedbyQualtrics.Thesecookiesarerequiredinorderforourfeedbackfunctionalitytowork. Thesurveycookiescollectinformationaboutthepageyouareprovidingfeedbackfrom.Whenyousaveyoursurveycookieschoicebelow,acookiewillbesavedonyourdevicetorememberyourchoice.Thesecookiesaresetassessioncookiesandwillbedeletedonceyouclosethisbrowsingsession. Wewelcomeyourfeedbackandyoucanhelpustocontinuetoimproveourwebsitebyturningsurveycookieson. Saveandclose Yourchoicesoncookies Thiswebsiteusescookiesinorderforourvideofunctionalitytowork.Youcanchoosetosettheseoptionalvideocookiesthataredescribedbelow. YoucanfindmoreinformationonhowweuseourcookiesinourCookieStatement.YoucanchangeyourcookiepreferencesatanytimebyclickingtheCookiepreferenceslinkinthefooterofeverypageonthiswebsite. YouTubecookies YouTubecookiesaresetbyathird-partyserviceprovidedbyYouTube,acompanyownedbyGoogle.Thesecookiesarerequiredinorderforourvideofunctionalitytowork. WhenyousaveyourYouTubecookieschoicebelow,Revenuewillsaveacookieonyourdevicetorememberyourchoice.ThisRevenuecookieissetasasessioncookieandwillbedeletedonceyouclosethisbrowsingsession.YouTubemaysetcookiesdirectlyaccordingtoYouTube'sowncookiespolicy. Saveandclose Itlooksliketheinternetbrowseryouareusingisoutofdate.Pleaseupdateyourbrowserforthebestexperience. Close TáanchuidseodensuíomhidirlínarfáilimBéarlaamháiniláthairnahuaire. ThissectionofthesiteiscurrentlyonlyavailableinEnglish Gaeilge myAccount| ROS| LPTOnline SignintomyAccountorROS orLPTOnline | Gaeilge Search Home Property Localpropertytax PropertiesthatareliableforLPT Overview ResidentialpropertiesthatareliableforLPT RegisteringapropertyforLPT Commercialproperties Propertiesunsuitableforuseasdwelling PropertiesthatarenotliableforLPT Overview YourpropertyisliableforLocalPropertyTax(LPT)forthevaluationperiodfrom2022to2025ifitisaresidentialpropertyonthevaluationdateof1November2021. YourpropertymaynothavebeenliableforLPTforthepreviousvaluationperiodfrom2013to2021,forexample,ifyourhousewasbuiltafter2013.However,yourpropertywillbecomeliableforLPTforthenextvaluationperiodfrom2022to2025,ifitisaresidentialpropertyon1November2021. Ifyourpropertyisnotaresidentialpropertyon1November2021,thenitwillnotbeliableforLPTfortheyear2022.However,yourpropertymaybecomeliableforLPTinlateryears.ApropertybecomesliableforLPTforaparticularyearifitisaresidentialpropertyon1Novemberoftheprecedingyear.Forexample,apropertywillbecomeliableforLPTfrom2023onwardsifitisaresidentialpropertyontheliabilitydateof1November2022. YourpropertyisnotliableforLPTfor2022ifitisuninhabitableorunsuitableforuseasadwellingasat1November2021. YourpropertymaybeexemptfromLPTifitmeetstherelevantconditions.FormoreinformationonLPTexemptions,pleaseseeLocalPropertyTaxexemptionsfor2022to2025. Theownerorliablepersonforaresidentialpropertyon1NovemberofanygivenyearisliableforLPTforthefollowingyear.ThismeansthatyouarestillliableforLPTfor2022,evenifyousellthepropertyafter1November2021.FormoreinformationonwhoisconsideredliableforLPT,pleaseseeWhoisliableforLocalPropertyTax. YourRevenuepropertyrecord RevenuehasassignedauniquePropertyIDtoeveryresidentialpropertyforLPTpurposes.EverypersonliableforLPTonanyresidentialpropertyhasalsobeenassignedaPIN.ThePropertyIDandPINareprovidedtoyouonallLPTcorrespondencefromRevenuewhichyoushouldstorecarefully. Toaccessyourpropertyrecord,youcanuseyourexistinglogindetailsformyAccount orRevenueOnlineService(ROS).Alternatively,youcanlogindirectlytotheLPTonlineservice.YouwillneedyourPropertyIDandPINtologin,alongwithyourPersonalPublicServiceNumber(PPSN)orTaxReferenceNumber. IfyoudonothaveyourPropertyIDandPIN,youcanrequestthattheybesenttoyou throughtheLPTonlineservice.YouwilljustneedtoenteryourPPSNorTaxReferenceNumbertosubmittherequest.YourPropertyIDandPINnumberwillbepostedtoyouattheaddressonfileforthePPSNorTaxReferenceNumberyouprovide.Ifyouhavechangedaddressrecently,youshouldnotifyRevenue. Next:ResidentialpropertiesthatareliableforLPT Published:04November2021 Pleaseratehowusefulthispagewastoyou Printthispage SignintoLPTonlinePayyourLPT,fileyourreturnorprintyourreceiptofpaymentonline. SignintoLPTonline Relatedtopics Howtoclaimanexemption PayingyourLocalPropertyTaxCharge SubmittingyourLocalPropertyTaxReturn Valuingyourpropertyasat1November2021 WhoisliableforLocalPropertyTax Backtohomepage Backtotop
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