Deferral of Local Property Tax 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 should be your only or main residence. An income threshold deferral is not available for landlords or second properties.

If you qualify for a full deferral, then 100% of the liability can be deferred. If you qualify for a partial deferral, then 50% of the liability can be deferred. You should arrange a payment method to pay the balancing 50% of the liability.

You can claim an 'income threshold' deferral on a self-assessment basis. However, claims may be selected by Revenue for verification checks. Income threshold deferrals claimed will remain in place for the valuation period 2026 to 2030, unless the property is sold or transferred during this period.

However, you are obliged to inform Revenue if:

• your circumstances have changed
• and
• you no longer meet the criteria for the deferral that you have claimed.

If you claimed a deferral previously, you are still required to file a new LPT Return by 7 November 2025. This return covers the years 2026 to 2030. If you remain eligible for deferral, you can claim this on your LPT Return.

How to check your eligibility

Step one: Estimate your gross income for the relevant year.

You should estimate your likely income from all sources for a full year. The estimate should be based on your income in the year before the LPT is payable. For example, for LPT which is payable in 2026, the estimated income should relate to 1 January 2025 to 31 December 2025.

Example

Mary is a single person who owns one property and occupies it as her main residence. Mary wants to claim a deferral of her payment of LPT for 2026. Mary should estimate what her income from all sources is likely to be for the full year 2025.

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

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 Social Protection (DSP). The calculation excludes Child Benefit. If you are self-employed, your ‘gross income’ is your taxable income.

A couple includes a married couple, civil partners and certain cohabitants. The thresholds above increase by 80% of gross mortgage interest payments for mortgages taken out before 1 November 2020.

For further information, please see Mortgage-adjusted income threshold.

Step three: Apply for the deferral

There is an option to apply for an income deferral on the LPT Return.

If you have already submitted your LPT Return, but now wish to apply for a deferral, you should submit your request through myEnquiries or by post to:

FREEPOST
LPT Branch
PO Box 1
Limerick.

Next: Mortgage-adjusted income threshold