LPT – What to do in 2020

Who is liable to pay LPT for 2020?

If you are the liable person for a residential property on 1 November 2019 you must pay Local Property Tax (LPT) for 2020. If you (as an owner), sell your residential property after 1 November 2019, you will be liable to pay LPT on the property for 2020, even if it is sold before the end of 2019.

If your property was exempt from LPT for 2019 the exemption will be carried forward to 2020. 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.