Is your property liable for Local Property Tax (LPT)?

Is your property uninhabitable?

A residential property is not liable for Local Property Tax (LPT) if it is both:

  • unsuitable for use as a dwelling
  • and
  • uninhabited on 1 May 2013.

If your property was uninhabitable on 1 May 2013, you do not need to contact Revenue. No further action is required until the next valuation date, 1 November 2020.

You should notify Revenue immediately if you received an LPT return and you think your property is both:

  • unsuitable for use as a dwelling
  • and
  • uninhabitable.

You should include relevant supporting documentation when notifying Revenue - for example, engineers' or architects' reports, or photographs clearly showing the property to be uninhabitable. All documents must confirm the status of the property as of 1 May 2013 and on the relevant liability date.

Is your property unsuitable for use as a dwelling?

For a property to be unsuitable for use as a dwelling, you must consider the following criteria:

  • Does the property have a sound roof?
  • Does it have sanitary facilities?
  • Does it have a water supply*?
  • Does it have an electricity supply connected*?

* A property with a water supply or electricity supply that is simply turned off or temporarily disconnected is still available for use.

What if my property becomes uninhabitable?

If your property becomes uninhabitable on a liability date, you are not liable for LPT until the property becomes habitable again. You should notify Revenue immediately.

For example, if your property was unsuitable for use as a dwelling and not lived in on 1 November 2015, then the property is not liable for LPT for 2016. However, if your property becomes habitable again on the next liability date, 1 November 2016, then your property is liable for LPT for 2017. You should notify Revenue immediately.

You should include relevant supporting documentation as outlined above.  

How do I get a property identification (ID) for an uninhabitable property?

You may need a property ID in the following situations:

  • you are selling your uninhabitable property
  • you are claiming the Home Renovation Incentive (HRI) Tax Credit.

You must submit a request to Revenue to obtain a property ID. You should include relevant supporting documentation as outlined above.