Local Property Tax

An annual Local Property Tax (LPT) is charged on residential properties in Ireland. You are liable for LPT in 2025 if you own a residential property, including rental property on 1 November 2024.

If there is more than one owner, you need to agree on who will pay the tax, otherwise, Revenue can collect it from any of the owners. In some cases, you must pay the LPT if you are not the owner:

• If you are a tenant with a long-term lease of more than 20 years or

• If you have a right to live in the property for life or for more than 20 years or a right to live there ‘to the exclusion of all others’

If a property is rented on a normal short-term lease (less than 20 years), the landlord pays the LPT.

You can pay your Local Property Tax (LPT) in one single payment, or you can pay in equal instalments over the year. You can change to a different payment method at any time during the year by sending a request to Revenue.

You can defer payment of LPT if you meet certain conditions.

If you paid LPT for 2024

If you paid LPT for 2024 with a repeating payment method, such as a direct debit, the payment will continue in 2025 unless you choose a different way to pay. Repeating methods include LPT deductions from your salary, pension, or social protection payment. If you have changed banks, you may need to update your direct debit.

If you paid LPT for 2024 with a type of payment that does not automatically repeat, you need to choose how you want to pay LPT for 2025. You can do this in your Revenue property record. You should confirm your payment method with Revenue by:

• 2 December 2024, if you choose to spread the payments over the year

• 10 January 2025, if you choose to pay in a single payment

If you did not pay 2024 LPT

If your property was not liable for LPT on 1 November 2023 but is liable on 1 November 2024, you must submit an LPT return by 2 December 2024. If you need help, you can contact the LPT helpline.

To pay your LPT, you will need your Property ID and PIN, which you can find on any LPT correspondence you have received from Revenue.

If you do not have your Property ID and PIN, you can use the LPT online service to request them.

You can choose to pay your LPT in a number of ways

• In full in a single payment or

• Over a number of payments

For both options, there are different payment methods available.

You can pay your LPT in full by:

• Debit/credit card: This option is available online. Note that if you pay by debit card or credit card the payment will be processed immediately.

• Annual Debit Instruction (ADI): Under a single debit instruction you can authorise your bank or financial institution to pay Revenue the LPT due. The full payment is taken from your bank account on a date you choose, up to 21 March 2025. Your ADI will carry forward each year unless you change your payment option online or contact Revenue.

• Cash payments: you can pay in full by cash through an approved Payment Service Provider, up to 10 January 2025. A transaction charge usually applies.

Paying in instalments

You can pay your LPT in regular payments that are spread throughout the year. You can pay the instalments by:

• Monthly direct debit.

• Monthly or weekly cash payments through an approved Payment Service Provider.

• Deduction at source. You can have payments deducted from your wages or occupational pension. LPT can also be deducted from payments you get from the Department of Social Protection (DSP) or from the Department of Agriculture, Food and the Marine (DAFM).

You can change your payment method at any time during the year. The deductions are spread evenly across 50 weeks of the year. The Department of Social Protection will only deduct LPT from the amount of your payment that is over €242. If that is not enough to pay your LPT, you must use another payment method during the year to make the additional payments.

Paying LPT arrears

If you have not filed an LPT Return or paid your LPT for previous years, you should pay and file as soon as possible. If you do not pay the outstanding amounts, Revenue will contact you and let you know how they intend to recover the debt.

Collection methods include:

• Mandatory deduction from your salary, wages or occupational pension

• Attachment of your bank account (this means taking money without your consent using an attachment order)

• Referral of the debt to a sheriff or a solicitor for collection

• The withholding of refunds of other taxes as payment against LPT due

If you are self-employed and fail to pay your LPT or Household Charge arrears, Revenue will not issue you a tax clearance certificate.

If you need help, you can contact the LPT helpline 01 738 3626. You can also send queries to Revenue through myEnquiries.

The address is:

The Revenue Commissioners

Local Property Tax (LPT) Branch

P.O. Box 1
Limerick
Ireland

Tel: (0) 1 738 3626