Local property tax (LPT) is a self-assessed tax charged on the market value of residential properties in the state
Notice of variation to the basic rate of local property tax
In pursuance of the provisions of section 20(2) of the Finance (Local Property Tax) Act 2012 (as amended) at a meeting of Kildare County Council, on 26th September 2022 a resolution was passed to the effect that the basic rate of local property tax should stand varied upwards by 10 per cent for the period 1st of November 2022 to 31st of October 2024 (multi-annual decision) in respect of relevant residential properties situated in the local authority's administrative area.
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.
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.
Revenue offers a range of methods for paying the tax. You can opt to make one single payment or you can phase your payments in equal instalments. You can log in to the LPT On-line system to view your Local Property Tax record and to pay any arrears (using your PPSN, Property ID and PIN). You can also access LPT through Revenue's myAccount and ROS services.
The Revenue Commissioners can be contacted at 1890 200 255 (ROI only) or + 353 1 7023049 (From outside ROI)
If you are unhappy about the way in which Revenue has handled any aspect of your tax affairs you can contact the Office of the Ombudsman. The Ombudsman's staff examine complaints about the administrative actions of government departments and offices, including Revenue.
In general, because LPT is a self-assessed tax, formal appeals only arise in a small number of situations. If you do not agree with a Revenue Estimate you can displace it by submitting a return with your own self-assessment.
If you received an LPT Return form and you do not consider yourself a liable person for that property you should notify Revenue in writing within 30 days of receiving the letter. You should include an explanation of why you do not consider yourself a liable person, the details of the person you think is the liable person (if known) (name, address and PPS Number) and supporting documentation. It is very important that you contact Revenue, as if the error is not corrected you are liable to pay the tax. Revenue will use the information you supply to make a determination on whether you are a liable person. If you do not agree you can appeal this determination to the Appeal Commissioners.
If you disagree with Revenue on other matters (for example, whether the property is residential, the valuation or whether you can defer payment) and the matter cannot be resolved, Revenue will issue a formal Notice of Assessment or a formal decision on the matter to you. Your right to appeal to the Appeal Commissioners will be set out clearly on the notices. However, you must make a return and pay any tax due before you can appeal the Notice of assessment or any other Revenue decision.