Submitting your Local Property Tax (LPT) return

Overview

You will find information in this section on how to submit your Local Property Tax (LPT) return. Your LPT return is the form you use to declare the valuation band of your property to Revenue. Your LPT charge for the years 2026 to 2030 is based on the valuation band you submit on your LPT return. 

If your property was liable for LPT in 2026, you should have already submitted your LPT return for the 2026 to 2030 period. If you have not, please do so immediately. 

If you have submitted this return, you do not need to submit a new LPT return for 2027. 

Note

If you have returns outstanding for previous periods, you should file these immediately. For further information, please see 'Information on Local Property Tax (LPT) for 2022 to 2025' and 'Information on Local Property Tax (LPT) for 2013 to 2021'. 

Properties that become liable for the first time in 2027

Your property become liable for LPT in 2027 if:

• it is a newly built residential property completed after 1 November 2025 and on, or before, 1 November 2026
• or
• it has become occupied, or suitable for use as a dwelling, after 1 November 2025 and on, or before, 1 November 2026. 

You need to:

1. Self-assess the value of your newly liable property as at the valuation date 1 November 2025. This means you determine the value of your property as if it had existed in its completed state on 1 November 2025.
2. Submit your valuation as part of your LPT return, on or before, 2 December 2026. 
3. Arrange to pay your LPT charge. 

For information on how to determine the valuation band for your property, please see ‘Valuing your property’. 

Next: Submitting your LPT return online