Local Property Tax (LPT) liability
If you think you are not liable for LPT
If you receive correspondence from Revenue about a property for which you think you are not liable, you should contact us. You need to contact Revenue within 30 days of receipt of the correspondence.
You should provide the following when you contact Revenue:
- the name(s), address(es) and Personal Public Service Number(s) (PPSN(s)) of the property’s owner(s)
- the reason(s) why you consider you are not the liable person for LPT
- supporting documentation you may have to support your claim. For example, you may forward a copy of the lease agreement between you and the landlord.
If you are a tenant, you should provide the details of the property’s landlord. If you do not have the details of the property’s landlord, you should provide the details of the person to whom you pay rent.
You may be liable to a penalty of €1,000 if you fail, or refuse, to comply with Revenue’s request for information.
Revenue will review the information you provided. If Revenue is satisfied that you are not liable, your connection to the property will be removed from Revenue’s records. If you do not contact Revenue, you will remain the liable person for the property.