Submitting your Local Property Tax (LPT) Return

Overview

Note

If your property has become liable for LPT, you need to value your property and submit your LPT Return by 2 December 2022.

You will find information in this section on how to submit your 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 2022 to 2025 is based on the valuation band you submit in your LPT Return. 

If your property was a residential property on 1 November 2021, it was liable for LPT in 2022. You should have submitted your LPT Return on, or before, 10 November 2021. If you have not yet done so, you should do so immediately. 

If you submitted your LPT Return in 2021, you do not need to submit an LPT Return for 2023. 

Properties that have become liable

Your property will become liable for LPT in 2023 if:

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

If your property has become liable for LPT, you need to submit your LPT Return on, or before, 2 December 2022. Before submitting your LPT Return, you will need to value your property.

Note:

You need to 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).

Your property is not liable for LPT in 2023 if 

  • it is under construction as at 1 November 2022 
  • and
  • is not occupied, or suitable for use as a dwelling, as at 1 November 2022. 

For further information regarding whether or not your property is liable for LPT, please see Liability for LPT

Note:

You might still need to submit an LPT Return for your property for the years 2013 to 2021. For further information, please see Submitting your LPT Return for 2013 to 2021.

Next: Submitting your LPT Return online