Paying your Local Property Tax charge

Paying your LPT by deduction at source

You can set up your LPT payment by deduction at source (DAS) from your:

• salary, wages or occupational pension
• Department of Social Protection payments
• or
• Department of Agriculture, Food and the Marine payments.

You can set this up through the LPT Portal.

DAS payments for LPT will be spread evenly over the year. You can use the income source of your spouse or civil partner.

Deduction at source from your salary, wages or occupational pension

If you choose this option, you will need to provide:

• your employer's or pension provider's name
• and
• your employer's or pension provider's Tax Registration Number (which is on your payslip or can be obtained from your employer).

The amount of each payment will depend on the number of salary, wage or pension payments you are due to receive during the year. Your employer or pension provider should report your LPT payment to Revenue every time you are paid. You can view your LPT payments, as reported by your employer, through the ‘Manage your tax’ link in myAccount.

This payment method will automatically apply for the following years if:

• you are still employed by the same employer
• or
• your pension is still paid by the same pension provider.

This LPT payment method is not suitable if you are :

• considering selling your property within the year
• or
• engaged in seasonal work or short-term contracts.

If you cease or change employment, your previous employer should confirm the amount of LPT deducted on your final payroll submission.

If you commence new employment, Revenue will request that your new employer deduct the remaining LPT due for that year. If you notice that deductions have not commenced from your new employment, you should contact us through MyEnquiries.

Deduction at source from payments by the Department of Social Protection (DSP)

You can request to have your LPT charge deducted from certain DSP payments taken over 50 weeks of the year.

Your LPT payment cannot reduce your personal DSP rate to less than €230 per week. The DSP will only deduct LPT from the amount of your DSP payment that is above €230. This may result in a shortfall of your LPT payment. If this occurs, you will need to make additional payments using another payment method during the year.

LPT deductions can be made from the following DSP schemes:

• State pension (contributory)
• State pension (non-contributory)
• widow, widower's or surviving civil partner's contributory pension
• widow, widower's or surviving civil partner's non-contributory pension
• one-parent family payment
• invalidity pension
• carer's allowance
• disability allowance
• and
• blind pension.

The easiest way to set this up is through the LPT Portal. You will be asked to specify which DSP payment Revenue should deduct your LPT from.

Deduction at source from payments by the Department of Agriculture, Food and the Marine (DAFM)

You can request to have your payment deducted from certain DAFM payments. The easiest way to set this up is through the LPT Portal. You must have a Herd Number for this payment method.

LPT will be deducted from the first DAFM payment in the year, after 1 January. If that payment is less than the full LPT charge, the balance will be deducted from the next payment and so on.

LPT deductions can be made from the following DAFM schemes:

• Single Payment Scheme payments
• Area Based Payment for Disadvantaged Areas
• payments under agri-environment, for example, REPS or AEOS
• or
• afforestation scheme (annual premia only).

Next: LPT payment methods carried forward