Local Property Tax - what you need to do for 2022 – Revenue

Overview

Your property is liable for Local Property Tax (LPT) for 2022 if it is a residential property.

LPT is a self-assessed tax. The valuation date is 1 November 2021. You need to self-assess the value of your property as at 1 November 2021. The valuation of your property on this date will apply for the four-year period from 2022 to 2025. It determines the amount of LPT you pay each year for 2022 to 2025.

Revenue has provided an interactive tool and information on this website to help you determine the value of your property and meet your LPT obligations.

How to check if you are liable for LPT for 2022

If you are the owner of a residential property on 1 November 2021, then you are liable for LPT for 2022 for that property. You are liable for LPT even if you do not usually live in the property.

Your property may not have been liable for LPT for the previous valuation period from 2013 to 2021, for example, if your house was built after 2013. However, your property becomes liable for LPT for the next valuation period from 2022 to 2025, as long as it is a residential property on 1 November 2021.

You are still liable for LPT for 2022 even if you sell the property after 1 November 2021. More information is available on who is considered liable for LPT.

What you need to do for 2022

To meet your LPT obligations for 2022, you need to do three things:

determine the market value of your property as at 1 November 2021
submit your LPT Return, including your valuation,
and
pay or make arrangements to pay your LPT charge for 2022.

You should have received a letter from Revenue through myAccount, Revenue Online Service (ROS) or the post regarding your LPT obligations for 2022. This letter included your Property ID and PIN.

If you are a residential property owner and you have not been contacted by Revenue, please check your myAccount and ROS inbox. If the letter is not in your myAccount or ROS inbox please contact the LPT Branch.

The easiest way to submit your LPT Return and pay your LPT charge is online. You can use your existing login details for myAccount or ROS. Alternatively, you can log in directly to the LPT online service. To log in, you will need your:

Property ID
PIN
and
Personal Public Service Number (PPSN) or Tax Reference Number.

For information on how to submit your LPT Return by post instead of online, please see Submitting your LPT Return using the paper Form LPT1.

Even if your property is eligible for an exemption, you are still required to submit your valuation to Revenue in your LPT Return and claim the exemption in the Return.