Information on Local Property Tax (LPT) for 2013 to 2021
How your LPT charge is determined
You can use Revenue’s online LPT calculator to calculate your Local Property Tax (LPT) charge.
The LPT valuation bands and basic LPT rates for 2013 to 2021 are shown in the table below.
Valuation bands and basic rates for the valuation period from 2013 to 2021
| Valuation band number | Valuation band € | LPT charge basic rate in 2013 (half year charge) € | LPT Charge basic rate for 2014 to 2021 (full year) € |
|---|
| 1 |
0-100,000 |
45 |
90 |
| 2 |
100,001-150,000 |
112 |
225 |
| 3 |
150,001-200,000 |
157 |
315 |
| 4 |
200,001-250,000 |
202 |
405 |
| 5 |
250,001-300,000 |
247 |
495 |
| 6 |
300,001-350,000 |
292 |
585 |
| 7 |
350,001-400,000 |
337 |
675 |
| 8 |
400,001-450,000 |
382 |
765 |
| 9 |
450,001-500,000 |
427 |
855 |
| 10 |
500,001-550,000 |
472 |
945 |
| 11 |
550,001-600,000 |
517 |
1,035 |
| 12 |
600,001-650,000 |
562 |
1,125 |
| 13 |
650,001-700,000 |
607 |
1,215 |
| 14 |
700,001-750,000 |
652 |
1,305 |
| 15 |
750,001-800,000 |
697 |
1,395 |
| 16 |
800,001-850,000 |
742 |
1,485 |
| 17 |
850,001-900,000 |
787 |
1,575 |
| 18 |
900,001-950,000 |
832 |
1,665 |
| 19 |
950,001-1,000,000 |
877 |
1,755 |
Properties with a market value greater than €1 million
The LPT charge for properties with a market value greater than €1 million is not calculated from a valuation band. Instead, the LPT charge is calculated based on the value of the property as at 1 May 2013.
The LPT charge for these properties is calculated as the sum of:
- 0.18% of the first €1 million of declared market value of the property as at 1 May 2013
- and
- 0.25% of the portion of the declared market value above €1 million as at 1 May 2013.
Local Adjustment Factor
From 2015 onwards, each Local Authority can increase or decrease the LPT basic rate by up to 15%. This is known as the Local Adjustment Factor. This means the LPT charge for your property may have been different to the LPT basic rate. The Local Adjustment Factor can change every year during the valuation period.
Next: LPT deferrals for 2013 to 2021