Overview
Revenue will be contacting residential property owners in the coming weeks either by post or through Revenue Online Services (ROS) in relation to Local Property Tax (LPT) for 2022.
Your Property ID and PIN will be included in this letter, but these are also shown on any previous LPT correspondence you may have received from Revenue.
Property owners are required to value each of their properties on the valuation date of 01 November 2021. These valuations will determine the amount of LPT you pay for 2022 and for the three years from 2023 to 2025.
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.
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 at 1 November 2021;
- submit your LPT Return, including your valuation, by 7 November 2021;
- pay or make arrangements to pay your LPT charge for 2022.
Valuing your property
You can value your property, as at 1 November 2021, by referring to the following interactive tool and information sources for guidance:
- Revenue’s interactive valuation tool;
- the Residential Property Price Register;
- a professional valuation;
- information sources relating to local properties, for example:
- newspapers or other media sources;
- information from local estate agents;
- commercial property sales websites such as daft.ie, myhome.ie and geowox.com.
Submitting your Return
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 Revenue Online Service (ROS).
Alternatively, you can log in directly to the LPT online service. To login, you will need your:
- Property ID
- PIN
- Personal Public Service Number (PPSN) or Tax Reference Number
Exemptions
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.