Monthly direct debit
Local Property Tax (LPT)
Revenue collects direct debit payments for LPT on the fifteenth day of the month, or the next working day. You can not select a different deduction date. The amount of your direct debit will be your annual LPT liability, divided by the remaining months of the year.
- Example
Your annual LPT amount is €90.
You decide to set up a direct debit for your LPT on 5 March. As there are ten deduction periods remaining in the year, the value of your monthly direct debit will be €9 (€90/10).
Setting up an LPT direct debit
You can set up an LPT direct debit for your property by accessing LPT online. To do this, you will need a PPSN or a Tax Reference Number Property ID and PIN for your property.
You can also manage your LPT direct debits through myAccount. You will not need the Property ID and PIN to do this.
Our dedicated team on the direct debit helpline are available to help you with setting up your direct debit mandate.
Amending an LPT direct debit
You cannot amend or suspend an LPT direct debit payment. However, you can change your bank account details through LPT online or myAccount. A new mandate must be set up if you wish to change the amount to be paid or the number of properties on the mandate.
Cancelling an LPT direct debit
You can cancel your direct debit for LPT through LPT online or myAccount.
If you decide to cancel your direct debit for LPT, you must select another payment option instead.
LPT returns
If you are a direct debit customer, your return and your direct debit instruction will carry forward each year automatically.
We will send a confirmation letter before the first direct debit is collected showing the monthly amount if:
- you create a new direct debit mandate
- you amend the bank details of a direct debit mandate
- or
- your Local Authority changes the rate they charge for LPT.
Missed or unpaid LPT direct debit payments
Your bank may return your payment as ‘unpaid’. If it does, we will send a letter to inform you that the payment was unsuccessful.
It is your responsibility to pay the missed payment. You can pay the missed payment by:
You can also cancel your current direct debit instruction and set up a new one to include the cancelled payment.
- Example
Your LPT amount is €90 for the year. Your current direct debit instruction is for €7.50 per month (€90/12). Your January payment fails, so the €7.50 is not collected by Revenue.
In February, you then still owe €90 as the payment was not successful. You can cancel the original instruction for €7.50 per month and set up a new instruction for €8.18 (€90/11) per month.
We may remove you from the direct debit scheme when direct debits are unpaid.
LPT direct debit payments for multiple property owners
You can set up a direct debit to pay for several properties in one monthly deduction. You can manage the direct debit for those properties through LPT online or myAccount.
You may sell one of your properties. If you do, you will need to cancel your current direct debit instruction and set up a new one for the remaining properties.
LPT arrears
You can pay LPT that was due in a previous year by direct debit. Each of the years must be set up separately and have its own payment instruction.
- Example
You wish to pay your 2021 and 2022 LPT by direct debit.
To do this, you must set up two separate direct debit instructions. You cannot pay the LPT for both years under a single direct debit instruction.
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