Local Property Tax

• Who is liable to pay LPT?
• Background to the Tax
• The Local Adjustment Factor
• Local Property Tax Allocation 2022 – Limerick City and County Council
• Complaints
• Appeals

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.
 

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Background to the Tax

In January 2012, the Government established an Inter-Departmental Group on Property Tax. This Group considered the design of a property tax to replace the Household Charge. The legislation governing the tax is Finance (Local Property Tax) Act 2012 as amended by the Finance (Local Property Tax) (Amendment) Act 2013 and consolidated in the Finance (Local Property Tax) Act 2021. Further revised legislation is to issue shortly by Government to cover the period of revaluation impacting on Local Property Tax 2026.

The Finance (Local Property Tax) (Amendment) Act 2021 was signed into law on 22 July 2021 and came into operation on the same date. The Act gave effect to a package of measures in line with the Programme for Government to address the future of the Local Property Tax.

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The Local Adjustment Factor

Since 2015, local authorities can vary the basic LPT rate on residential properties in their administrative area. The basic rates of LPT are 0.18% and 0.25%. These rates can be increased or decreased by up to 15% (both rates must be adjusted by the same amount). This is referred to as the local adjustment factor.

The introduction of the local adjustment factor means that residential properties of the same value in different local authority areas may pay different amounts of LPT from 2015 on, depending on whether the local authority has applied a local adjustment factor or not.

If a local authority passes a resolution to vary the basic LPT rates of 0.18% and 0.25% for 2026, Revenue must have been notified of the local adjustment factor on or before 31st August 2025. The local authority must also publish a notice of the variation of LPT on its website and in at least one local newspaper. Revenue then adjusts the LPT liability for residential properties within the local authority’s administrative area.
 

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Local Property Tax Allocation 2026 – Limerick City and County Council

Local Property Tax (LPT) is now a key funding source for Local Government, replacing the General Purpose Grant funding allocation. The initial allocation under this funding heading was confirmed as €19,054,464 for 2025.

The Local Government Reform Act 2014 as amended and associated regulations permits the members of the Council to vary the rate by a maximum increase or decrease of 15%. The Council decided to adjust the LPT rate upwards by 15% for 2025.

The 2025 allocation from the Local Property Tax and the calculation provided by the DHLGH on the basis of this allocation is set out in Table 1 below:

Table 1 - LPT Reconciliation

The +15% LPT variation for 2025 of €2.36m has been allocated to provide additional resources for the delivery of services.

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Complaints

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.
 

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Appeals

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.

Since Revenue has compiled a register of residential properties from various sources, there may be errors about ownership of some properties. If you got a 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 (name, address and PPS Number) and supporting documentation. It is very important that you contact Revenue since 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.

Where to apply

The Revenue Commissioners
Local Property Tax (LPT) Branch
PO Box 1
Limerick
Ireland

Email: lpt@revenue.ie
Phone: +353 (0)1 7383626
Locall: 1890 200 255
www.revenue.ie/en/tax/lpt/index.html

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