Submitting your Local Property Tax (LPT) Return

Non-residents

If you are non-resident and own a residential property in Ireland, your property may be liable for Local Property Tax (LPT).

You need a Personal Public Service Number (PPSN) to submit your LPT Return. If you do not have a PPSN, you can apply for one from the Department of Social Protection (DSP)

When you receive your PPSN from the DSP, contact us so that the PPSN can be activated as a Tax Reference Number for LPT purposes. 

Once you have a PPSN, you can use it for:

  • managing your LPT obligations
  • Stamp Duty purposes, if you sell or transfer your property.