LPT - What to do in 2019

Who is liable to pay LPT for 2019?

If you are the liable person for a residential property on 1 November 2018 you must pay LPT for 2019. If you (as an owner) sell your residential property after 1 November 2018 you will be liable to pay LPT on the property for 2019, even if it is sold before the end of 2018.

If your property was exempt from LPT for 2018 the exemption will be carried forward to 2019. You must ensure that the criteria for the exemption have been met as Revenue may verify the exemption at a later date.

Further information is available on deferrals and exemptions. If you require any assistance with your payment you can contact the LPT helpdesk.