Information on Local Property Tax (LPT) for 2013 to 2021
Correct your LPT Return for 2013 to 2021
You can correct your LPT Return for 2013 to 2021 if you determine that you:
- under-valued your property as at 1 May 2013
- over-valued your property as at 1 May 2013
- incorrectly claimed an LPT exemption or payment deferral
- or
- have not claimed an LPT exemption or payment deferral to which you were entitled.
Your LPT liability amount will be recalculated and will:
- replace the original LPT liability amount
- form the basis for your LPT charge for each year from 2013 to 2021.
If your LPT liability increased because of the correction, the increase is payable by you immediately and may be subject to interest.
How to correct your LPT Return for 2013 to 2021
If you have already submitted your LPT Return, but now want to amend your valuation, please see How to correct your Return.
Revenue may request additional information from you before determining the validity of your claim.
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