Local Property Tax (LPT)

You are here: Home > Money and Tax > Tax > Housing taxes and reliefs > Local Property Tax (LPT) Introduction Who must pay Local Property Tax? How much is the Local Property Tax? Do I have to submit a Local Property Tax return? How to submit a Local Property Tax return More information Introduction An annual Local Property Tax (LPT) is charged on residential properties in Ireland.You are liable for LPT in 2024 if you own a residential property on 1 November 2023.If you paid LPT for 2023If you paid LPT for 2023 with a repeating payment method, such as a direct debit, the payment will continue in 2024 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 bank, you may need to update your direct debit.If you paid LPT for 2023 with a type of payment that does not automatically repeat, you need to choose how you want to pay LPT for 2024. You can do this in your Revenue property record.You...