Local Property Tax
The Local Property Tax (LPT) is an annual self-assessed tax charged on the market value of all residential properties in Ireland.
It came into effect on 1st July, 2013 and is collected by the Revenue Commissioners.
The Revenue Commissioners offer a range of methods for paying LPT.(www.revenue.ie)
You can opt to make one single payment or spread your payments over the year. You can pay for single or multiple properties with one payment method.
Information on who is liable to pay Local Property Tax, Deferral of Payment and Exemptions is available on the Revenue Website here.
Local Property Tax adjustment factor
The Finance (Local Property Tax) Act 2012 (as amended) makes specific provision that elected members of a local authority may pass a formal resolution to vary the basic rate of the Local Property Tax for their administrative area by a percentage known as the local adjustment factor.
They may set a local adjustment factor within the range of +/- 15% of the basic rate, or may decide not to adjust the basic rate.
An advertisement in the local newspaper is done annually inviting written submissions from the public. There is no prescribed format for a submission.
The Finance (Local Property Tax) Act, 2012 (as amended) and the Local Property Tax (Local Adjustment Factor) Regulations, 2014, provide that in taking a decision as to whether to pass a resolution to vary the basic rate of the Local Property Tax, the local authority must take account of its financial position and have regard to certain matters including feedback from any consultation held.
Tel: Accounts Payable: 066-71-83500-Extn 3366
FMS Office: 066-71-83520
Opening Hours Monday to Friday, 9.00am to 5.00pm