Local Property Tax - what you need to do for 2022

Paying your LPT charge for 2022

You should confirm your LPT payment option for 2022 by 10 November 2021. You can do this when you are submitting your LPT Return.

Arranging your payment online

The easiest way to pay your LPT charge is online. This gives you a wide range of secure payment options:

  • single payment in full:
    • debit or credit card
    • Annual Debit Instruction (ADI)
    • one-off cash payment through an approved Payment Service Provider
  • phased payments (instalments) to spread your payments during 2022:
    • monthly direct debit
    • weekly or monthly cash payments through an approved Payment Service Provider
    • deduction at source (from your salary, wages, occupational pension, Department of Social Protection payment or Department of Agriculture, Food and the Marine payment).

If you choose the ADI option, the payment will not be deducted from your bank account until 21 March 2022.

You can use your existing login details for myAccount or Revenue Online Service (ROS) to arrange payment of your LPT charge. Alternatively, you can log in directly to the LPT online service. To login, you will need your:

Arranging your payment using your paper LPT Return

If you submit your LPT Return using the paper Form LPT1, instead of online, your payment methods are limited to:

  • single payment in full:
    • cheque payment (provide the property ID on the back)
    • one-off cash payment through an approved Payment Service Provider
  • phased payments (instalments) to spread your payments during 2022
    • weekly or monthly cash payments through an approved Payment Service Provider
    • deduction at source (from your salary, wages, occupational pension, Department of Social Protection payment or Department of Agriculture, Food and the Marine payment).

Recurring payments

If you have already been paying LPT by one of the recurring payment methods, your current payment method will be automatically carried forward to 2022. These recurring payment methods are:

  • Annual Debit Instruction (ADI)
  • direct debit
  • deduction at source (from your salary, wages, occupational pension, Department of Social Protection payment or Department of Agriculture, Food and the Marine payment).

This means that your current recurring payment method will continue to apply for 2022 unless you select a different payment method when submitting your LPT Return.

In certain circumstances, payment arrangements for multiple properties will not roll forward to 2022. Further information on payment arrangements for multiple properties is available here.

You can confirm if your payment method has carried forward to 2022 by accessing the LPT online service.

Payment dates

The date by which you need to pay your LPT charge depends on the payment option you choose:

  • January 2022 - phased payments start for deduction at source and regular cash payments through a Payment Service Provider
  • 12 January 2022 - latest date for paying in full by cash or cheque
  • 15 January 2022 - monthly direct debit payments start and continue on the 15th day of every month
  • 21 March 2022 - deduction date for Annual Debit Instruction (ADI) payment.

If you choose to pay your LPT charge by debit or credit card, your payment will be processed on the date it is submitted. If you prefer to pay on a future date, you have the option to select ADI as your payment method instead. Your ADI payment will be deducted from your account on any date you set up until 21 March 2022.

Deferral of LPT payment

To claim full or partial deferral of payment for your LPT charge, you need to ensure that you satisfy one of the relevant conditions. Detailed information on these conditions is in the Deferral of Local Property Tax payment section of this website.

Further information

Detailed guidance on how you can pay your LPT charge for 2022 is in the Paying your Local Property Tax Charge section of this website.

Next: Submitting LPT Returns and payment for two or more properties