Submitting your Local Property Tax (LPT) Return
Revenue estimate of your LPT liability
Revenue has made an estimate of the Local Property Tax (LPT) liability for your property. When you submit your LPT Return, the estimated amount is replaced by the LPT liability you indicate. This is based on the valuation band you assign to your property.
This means that payment of the estimated LPT liability amount may not satisfy your liability in full. You are still obliged to submit an LPT Return for your property.
If you do not submit your LPT Return Revenue will:
- pursue the estimated LPT liability amount using the available collection and enforcement options
- continue to seek submission of your LPT Return and confirmation from you of the value of your property.
Liable persons who fail to submit their LPT returns may be subject to a penalty of €1,000.
Next: Owners of multiple properties