Local Property Tax (LPT) liability

Properties that become liable for LPT

If your property is a residential property on 1 November 2022, it is liable for LPT in 2023. In most cases, this means that your property may become liable for LPT in 2023 if:

  • it is a newly built residential property
  • or
  • it has become occupied, or suitable for use as a dwelling, between 1 November 2021 and 1 November 2022.

Newly built residential properties

If you purchased, or built, a new residential property between 2 November 2021 and 1 November 2022, it will be liable for LPT in 2023 if, on 1 November 2022, it is:

  • occupied
  • or
  • suitable for use as a dwelling. 

Properties that have become suitable for use as a dwelling

Your property may not have been previously liable for LPT if it was unsuitable for use as a dwelling. For example, a partially collapsed property with no sanitary facilities is not suitable for use as a dwelling. 

However, if such a property was renovated, and is now suitable for use as a dwelling, it is liable for LPT. The property will become liable for LPT in 2023 if, on 1 November 2022, it is:

  • occupied
  • or
  • suitable for use as a dwelling.

What you need to do

You will need to:

You must register your property with Revenue if it has not previously been registered for LPT or Stamp Duty. For further information, please see Register a Property for Local Property Tax (LPT).

If your property has already been registered for LPT, you should access your Revenue Property Record

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