LPT Liability rests with owner of property on 1 November in the previous year

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LPT Liability rests with owner of property on 1 November in the previous year

Did you know that under Local Property Tax rules the responsibility to pay Local Property Tax and make a LPT tax return is with the owner of the property on 1 November in the previous year?

Property Owner on 1 November

If you are the owner of a residential property that is liable to Irish Local Property Tax on 1 November 2016 then it is your responsbility to pay LPT in 2017 and to file the LPT tax return in 2017.

If you sell your residential property after 1 November 2016 you will be liable to pay LPT on the property for 2017, even if it is sold before the end of 2016 unless a clause is inserted in the sale contract and the buyer agrees to be responsible from the date of purchase.


Loacl Property Tax on residential houses in Ireland

How much LPT is due in 2017?

The amount of LPT due for 2017 depends on:

  • the value declared for the property on 1 May 2013; and
  • the LPT rate applying to your property for 2017.

Some local authorities have adjusted the LPT rate for 2017 so you will need to check with your local authority what rate applies for 2017 in your local area.

11 January 2017 is the deadline for paying the 2017 LPT.

Different methods of payment are available including deduction at source from salary.

Review Revenue Guidance for more information.

Check out our website for information on taxation in Ireland.



The material in this article is for general information purposes only and does not constitute legal or taxation advice. Specific legal and taxation advice should be sought before acting. All information and taxation rules are subject to change without notice.

No liability whatsoever is accepted by M. McLoughlin & Co. for any action taken in reliance on the information in this article



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