Submitting your Local Property Tax (LPT) Return

Overview

You will find information in this section on how to submit your LPT Return.

Your LPT Return is the form you use to declare the valuation band of your property to Revenue. Your LPT charge for the years 2022 to 2025 is based on the valuation band you submit in your LPT Return.

If your property was liable for LPT in 2024, you should have already submitted your LPT Return for the 2022 to 2025 period. If you have not yet done so, you should do so immediately.

If you have submitted this return, you do not need to submit an LPT Return for 2025.

Properties that become liable for the first time in 2025

Your property will become liable for LPT in 2025 if:

• it is a newly built residential property completed after 1 November 2023 and on, or before, 1 November 2024
• or
• it has become occupied, or suitable for use as a dwelling, after 1 November 2023 and on, or before, 1 November 2024.

If your property is newly liable in 2025, you should have valued your property and submitted your LPT Return by 2 December 2024. If you have not yet filed your return, you should do so immediately.

Note

You need to register your property with Revenue if it has not previously been registered for LPT or Stamp Duty. For further information, please see Register a property for Local Property Tax (LPT).

Your property is not liable for LPT in 2025 if:

• it is under construction as at 1 November 2024
• and
• is not occupied, or suitable for use as a dwelling, as at 1 November 2024.

For further information regarding whether or not your property is liable for LPT, please see Liability for LPT.

You might still need to submit an LPT Return for your property for the years 2013 to 2021. For further information, please see Submitting your LPT Return for 2013 to 2021.

Next: Submitting your LPT Return online