Deferral of payment

Income thresholds

This category of deferral provides the option for full or partial (50%) deferral of the Local Property Tax (LPT) liability. This option is subject to certain income thresholds. The property must be the sole or main residence of the liable person. An income threshold deferral is not available for landlords or second properties.

How do I know if I am eligible to apply?

Step one:

Calculate your estimated income for the relevant year

You must estimate your income from all sources for a full year. This estimate is for the year in which the liability date falls. The estimate must not be based on income for the year in which the LPT is payable, but for the year before.

Gross income is calculated as all income before any deductions, allowances or reliefs. It includes income that is not subject to Income Tax. The calculation includes income received from the Department of Employment Affairs and Social Protection (DEASP) (excluding Child Benefit).

Step two:

Determine whether you meet one of the thresholds for claiming either a full or partial deferral.

Thresholds for claiming either a full or partial deferral
Liable person (owner-occupiers only)To qualify for a full deferral gross income must not exceedTo qualify for a partial (50%) deferral gross income must not exceed
Single or widow(er), no mortgage €15,000 €25,000
Couple, no mortgage €25,000 €35,000
Single or widow(er), with mortgage €15,000 + 80% of gross mortgage interest payments €25,000 + 80% of gross mortgage interest payments
Couple, with mortgage €25,000 + 80% of gross mortgage interest payments €35,000 + 80% of gross mortgage interest payments

Notes

A couple includes a married couple, civil partners and certain cohabitants.

The mortgage interest payments refers to the estimated interest that you will pay in the relevant year.

Further information is available in this Guideline for deferral of LPT.

Step three:

Apply online

You can access your LPT record online to claim a deferral. An LPT return must be filed before any deferral may be claimed. If you are claiming a partial deferral of 50% you must select a valid payment method for the balance online.

Alternatively, if you received a letter and an LPT 1A Form from Revenue, you can complete and submit this to or contact LPT Branch.

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