Submitting your Local Property Tax Return

Revenue estimate of your LPT liability

Revenue has made an estimate of the Local Property Tax (LPT) liability for your property for 2022. You can view this estimated LPT liability amount in your online property record for 2022.

The estimated LPT liability amount will be legally payable by you if you do not submit your LPT Return by 7 November 2021. 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.

The self-assessed property valuation you provide on your LPT Return will replace the estimated LPT liability on your property record.

If you do not submit your LPT Return by 7 November 2021, Revenue will:

  • pursue the estimated LPT liability amount using the available collection and enforcement options
  • and
  • continue to seek submission of your LPT Return and confirmation from you of the value of your property.

Revenue will not issue you with a Tax Clearance Certificate if:

  • you do not submit your LPT Return
  • or
  • you do not pay your LPT charge.

Liable persons who fail to submit their LPT returns may be subject to a penalty of €1,000.

Next: Owners of multiple properties