Finance (Local Property Tax) Act 2012 section 119

Date for payment of local property tax

Section 119 sets out when local property tax becomes due and the deadlines by which it must be paid, including where it is deducted at source by employers or government departments.

• Local property tax is due on the liability date itself — for example, 1 November 2022 is the liability date for the year 2023
• The tax must generally be paid by 1 January in the year following the year in which the liability date falls (with a special earlier deadline of 1 July 2013 applying for the initial liability date of 1 May 2013)
• Where LPT is deducted at source by an employer, it is payable at the same time as PAYE — typically by the 14th of the following month (or the 23rd for electronic filers)
• Where LPT is deducted by the Minister for Social Protection or the Minister for Agriculture, Food and the Marine, it is payable within the periods specified for remittance by those departments to Revenue