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Valuation Band € LPT in 2013 (half year charge) € LPT 2014 (full year charge) €
0 to 100,000 45 90
100,001 to 150,000 112 225
150,001 to 200,000 157 315
200,001 to 250,000 202 405
250,001 to 300,000 247 495
300,001 to 350,000 292 585
350,001 to 400,000 337 675
400,001 to 450,000 382 765
450,001 to 500,000 427 855
500,001 to 550,000 472 945
550,001 to 600,000 517 1,035
600,001 to 650,000 562 1,125
650 001 to 700 000 607 1,215
700,001 to 750,000 652 1,305
750 001 to 800 000 697 1,395
800,001 to 850,000 742 1,485
850 001 to 900 000 787 1,575
900 001 to 950 000 832 1,665
950 001 to 1,000 000 877 1,755
>€1m – assessed on the actual value at 0.18% on the first €1m and 0.25% on the portion above €1m
Exemptions – Certain properties will be exempt from LPT. These exemptions largely correspond to exemptions from the Household Charge. Exemptions will also apply to new and previously unused properties purchased from a builder or developer between 2013 and 2016, and to second-hand properties purchased in 2013 by a first time buyer.
Deferrals – A system of deferral arrangements for owner-occupiers will be implemented to address cases where there is an inability to pay the LPT under specified conditions (e.g. where the gross income does not exceed €15,000 – single and €25,000 -couple ). Some owner occupiers may be eligible to apply for marginal relief, which will allow them do defer up to 50% of their LPT liability. It should be noted that interest will be charged on deferred amounts at a rate of 4% per annum.
Further information, including Frequently Asked Questions on LPT and an online LPT calculator, is available on note that the information provided is based on details announced in the Budget on 5 December 2013 and is subject to enactment of the Finance (Local Property Tax) Bill 2012.
Disclaimer: Whilst every effort has been made to ensure the accuracy and reliability of the information published within this website, you choose to use this information and rely on any results at your own risk. We will not under any circumstances accept responsibility or liability for any losses that may arise from a decision that you may make from the use of, or reliance on this information.

An annual self-assessed Local Property Tax (LPT) charged on the market value of all residential properties in the State came into effect with the passing of the Finance (Local Property Tax) Act 2012 . It is being administered by Revenue and a half-year charge applied in 2013. A full year charge applies in 2014.

Customers with outstanding LPT issues / Household Charge Arrears
As part of Revenue’s compliance campaign, reminder letters have issued to property owners who have not met their LPT obligations for 2013/2014 or who have not paid their €200 Household Charge. Further information is available at: Reminder Letters.

Where no response is received, a range of collection/enforcement options are being utilised by Revenue to collect the outstanding LPT/Household Charge arrears, including enforced collection from a property owner’s wages or occupational pension, referral of the debt to a Sheriff or Solicitor for collection, or the debt may be the subject of Attachment orders. Other possible consequences of continued non-compliance include the withholding of Tax Clearance Certification, surcharges on Income Tax, Corporation Tax and Capital Gains Tax returns and withholding/offset of any other tax refunds.

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