Know Your Rights: Local Property Tax

Question: Who has to pay Local Property Tax for 2022?

Answer: You must pay Local Property Tax, or LPT, for 2022 if you own a residential property on November 1, 2021. This applies whether or not you usually live in the building. Some properties that were exempt from LPT are now liable for the tax.

Valuing your house

You must self-assess the value of your house. To help you with this Revenue provides an interactive tool. You can also use information sources about local property values such as newspapers, local estate agents or commercial property websites, or you can have a professional valuation done. No matter what method you choose, you should keep a copy of all information sources you use as Revenue may ask to see this later. The valuation you submit now will apply until 2025.

Submitting your LPT return

Once you have worked out the value of your house, you should submit your LPT return by November 7, 2021. You can do this online. Revenue will issue you a letter that will include your property ID and PIN number. You will need these, along with your PPS number or Tax Reference Number, to log in to the LPT online service.

Paying your LPT charge

You can pay online using a variety of methods, or you can choose to spread your payments out as instalments. You can also pay by cheque if you are submitting a paper form, you should make sure to provide the property ID on the back of the cheque.

You can read more about paying the Local Property Tax (LPT) on citizensinformation.ie.

You can also get information and advice from:

The Citizens Information Phone Service: Call 0818 07 4000 (Monday to Friday, 9am to 8pm).
Our national call back service: Visit citizensinformation.ie/callback to request a phone call from an information officer.

You can contact your local centre by email or phone using the details in the Find a Centre page on citizensinformation.ie.

During COVID-19, you can find comprehensive integrated information online at citizensinformation.ie/covid19/ and you can get daily updates on what’s changed on Twitter at @citizensinfo. You can also get information and advice from:

Tralee on Tel: Call 0818 07 7860, Monday – Friday (10am-4pm)
The Citizens Information Phone Service: Call 0818 07 4000, Monday to Friday, 9am – 8pm.

Our national call back service: Visit citizensinformation.ie/callback to request a phone call from an information officer