Employers, Local Authorities, LPT agents, statistics, LPT legislation

Local Authorities

There are specific filing and payment arrangements in place for Local Property Tax (LPT) for Local Authorities. Each Local Authority needs to inform Revenue on an ongoing basis of any properties:

• added to its housing stock
• removed from its housing stock
• exempt from LPT in its housing stock.

Are Local Authorities liable for LPT?

Local Authorities are liable to pay tax on their properties in the same way as any other residential property owner. Exemptions may also apply to these residential properties in the same manner as any other residential property.

Can a Local Authority pass on the cost of LPT to its tenants in the form of an increase in rent?

It is a matter for the Local Authority to decide whether it will:

• pass on the LPT liability to its tenants in the form of an increase in rent
• or
• pay the liability without recourse to its tenants.

How should Local Authorities value their residential properties for LPT purposes?

Local authorities should value all their residential properties in valuation Band 1:

• (€0 - €100k) for the liability date of 1 May 2013
• (€0 - €200k) for the valuation date of 1 November 2021
• (€0 - €240k) for the valuation date of 1 November 2025.

What arrangements apply to residential properties purchased from Local Authorities?

If you purchase a property from a Local Authority, you must make a return and self-assess the value of the property on the next liability date (that is, 1 November following the date of purchase).

For information on self-assessing the value of your property, please see Valuing your property.

For information on submitting an LPT Return, please see Submitting your LPT return.

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