LPT – What to do in 2020

Will payment reminder letters be issued?

Local Property Tax (LPT) payment reminders are issued each year by Revenue. You will receive a letter, in October or November 2019, if:

  • you paid your LPT for 2019 using a one-off payment
  • or
  • your local authority changed the LPT rate for 2020.

You will receive a letter at a later date if your payment method is direct debit or annual debit carried forward from 2019:

  • the direct debit letter will issue in December 2019
  • the annual debit letter will issue in March 2020.

The quickest and easiest way to arrange your payment is through the LPT online service. You must use your Property ID and PIN which is quoted on all LPT letters. If you do not have your Property ID or PIN you can apply online to have them resent to you.

Payment reminder letters for 2020 will be issued as follows
Payment method used in 2019Will you receive letter for 2020?What do you need to do for 2020?Payment due date for each payment method
One-off payment (Credit or debit card, cheque, cash). Yes, in October or November 2019. Submit your payment method online by 25 November 2019. 10 January 2020.
3rd party service provider (An Post, Omnivend or Payzone). Yes, in October or November 2019. Submit your payment method online by 25 November 2019. 10 January 2020.
Single Debit paper instruction. Yes, in October or November 2019. Submit your payment method online by 25 November 2019. Deducted on 21 March 2020, unless earlier date specified.
Annual Debit Instruction (online) for 1 year only. Yes, in October or November 2019. Submit your payment method online by 25 November 2019. Deducted on 21 March 2020, unless earlier date specified.
Annual Debit Instruction (online) with election for future years.

Yes, in March 2020 advising of the debit amount.

No action required. Revenue will amend recurring payments to factor in any Local Authority rate charge. Deducted on 21 March annually.
Direct Debit Yes, in December 2019. No action required. Revenue will amend recurring payments if local authority rate has changed. Direct Debits taken on 15 day of the month.
Deduction at Source A letter will issue only if your 2020 local authority rate changes. No action required. Revenue will amend recurring payments if local authority rate has changed. Varies - see Deduction at Source

Next: Who is liable to pay LPT for 2020?