Information on Local Property Tax (LPT) for 2013 to 2021
LPT deferrals for 2013 to 2021
You can defer the payment of your Local Property Tax (LPT) if you meet certain conditions. A deferral is not an exemption. You are deferring the payment of the LPT. The deferred LPT becomes payable at a later date. Interest accrues on the unpaid amount until it is paid.
Interest rate
The interest rate that applies to deferred LPT for 2013 to 2021 is 4%.
Deferral categories
There are four deferral categories available:
- income threshold
- personal representatives of a deceased liable person
- personal insolvency
- hardship grounds.
For information on how to apply, please see the Deferral of Local Property Tax (LPT) payment section.
Qualifying conditions
Income Threshold Category
The income thresholds which applied for the years 2013 to 2021 increased for the years 2022 to 2025.
For information on the new income thresholds and the qualifying conditions that apply to the other deferral categories, please see the Deferral of Local Property Tax (LPT) payment.
Income thresholds for 2013 to 2021
Income thresholds for claiming either a full or partial deferral for 2013 to 2021
| Liable person (owner-occupiers only) |
To qualify for a full deferral gross income must not exceed |
To qualify for a partial (50%) deferral gross income must not exceed |
| Single or widow(er), no mortgage |
€15,000 |
€25,000 |
| Couple, no mortgage |
€25,000 |
€35,000 |
| Single or widow(er), with mortgage |
€15,000 + 80% of gross mortgage interest payments |
€25,000 + 80% of gross mortgage interest payments |
| Couple, with mortgage |
€25,000 + 80% of gross mortgage interest payments |
€35,000 + 80% of gross mortgage interest payments |
Note:
The increased threshold for mortgage interest payments is being phased out. This deferral category is only available for mortgages taken out before 1 November 2020.
For information on how to apply for a deferral, please see Deferral of Local Property Tax (LPT) payment.
Next: Correct your LPT Return for 2013 to 2021