What is Local Property Tax (LPT)?
Local Property Tax (LPT) is an annual tax charged on all residential properties in the State and came into effect in 2013. A half-year payment was due in 2013, with a full-year payment due for 2014 and each year thereafter. The LPT is collected by the Revenue Commissioners and further details on the Local property Tax are available on Revenue’s website: https://www.revenue.ie/en/property/local-property-tax/
The liability date for Local Property Tax, the date on which it falls due for payment, is the 1st November in the preceding year. So, for 2020 the liability date was the 1st of November 2019.
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