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Local Property Tax quick reference guide

Residential property

Local property tax (LPT) is an annual charge on the market value of a residential property, i.e., any building (or part of a building) which is used as, or is suitable for use as, a dwelling.

LPT does not apply to:

•  Commercial property.

•  Development sites.

•  Farmland.

A property is liable if it was a residential property on 01.05.2013 (the valuation date).

The current valuation period is 01.05.2013 to 31.12.2019.

A residential property includes the property’s driveway, garage and shed and garden or lands associates with the property (up to one acre).

If a property is used for both commercial and residential purposes, LPT is due on the part of the property not subject to commercial rates, e.g., an apartment over a shop remains liable to LPT.

Unoccupied property

An unoccupied property remains subject to LPT.

Temporary disconnection of the water or electricity supply does not make a property uninhabitable.

Uninhabitable property

A property is not liable for LPT on a liability date if:

•  It was uninhabitable on 01.05.2013. Nothing need be done until 01.11.2019.

•  is uninhabitable and was unoccupied on 01.05.2013.

•  Has become uninhabitable since the last liability date.

If the property is uninhabitable, you should provide Revenue with:

•  evidence (e.g., engineers’ or architects’ reports) or photographs (e.g., damaged roof, no sanitary facilities) showing the property is uninhabitable.

•  Confirmation as to the status of the property on 01.05.2013 and on the relevant liability date.

Once the property becomes habitable again you should notify Revenue immediately.

Liability date

You are liable to LPT for any year (e.g., 2018) if you own a liable property on the preceding 1 November (01.11.2017) – the liability date. The payment date depends on the method of payment:

•  01.01.2018 is the first direct debit payment (if paying by DD).

•  10.01.2018 if paying by cash or card.

•  January salary date if paying through salary.

•  21.03.2018 if paying by single debit authority.

LPT rate

For the first €1m of value, LPT is charged at 0.18% on the mid point of the valuation band into which the property falls:

Valuation band (€) Mid point (€) Standard rate LPT (€)
0 – 100,000 50,000 0.18% 90
100,001 – 150,000 125,000 0.18% 225
150,001 – 200,000 175,000 0.18% 315
200,001 – 250,000 225,000 0.18% 405
250,001 – 300,000 275,000 0.18% 495
300,001 – 350,000 325,000 0.18% 585
350,001 – 400,000 375,000 0.18% 675
400,001 – 450,000 425,000 0.18% 765
450,001 – 500,000 475,000 0.18% 855
500,001 – 550,000 525,000 0.18% 945
550,001 – 600,000 575,000 0.18% 1,035
600,001 – 650,000 625,000 0.18% 1,125
650,001 – 700,000 675,000 0.18% 1,215
700,001 – 750,000 725,000 0.18% 1,305
750,001 – 800,000 775,000 0.18% 1,395
800,001 – 850,000 825,000 0.18% 1,485
850,001 – 900,000 875,000 0.18% 1,575
900,001 – 950,000 925,000 0.18% 1,665
950,001 – 1,000,000 975,000 0.18% 1,755

LPT is charged at 0.25% on the portion of the value that exceeds €1m.

Since 2015, local authorities can vary the basic LPT rate on residential properties in their administrative area. These rates can be increased or decreased by up to 15% (both rates must be adjusted by the same amount). This is referred to as the local adjustment factor.

Household charge (HC)

LPT replaced HC which was abolished from 01.01.2013.

The Local Government (Household Charge) Act 2011 required owners of residential property to register and pay HC on or after 01.01.2012.

HC liability (including late penalties) outstanding after 01.07.2013 was increased to €200 and is payable to Revenue as LPT.

Non-Principal Private Residence (NPPR) charge

For 2009 to 2013 you were liable to pay the €200 annual NPPR to the relevant local authority if you owned an NPPR on the liability date: 31.07.2009 for 2009 and 31.03 for 2010 to 2013.

The due date was 30.09.2009 for 2009 and 30.06 for 2010 to 2013.

Exemptions from the NPPR

Additional family accommodation

You were not liable for the NPPR charge if:

•  The property was a self-contained within the same property, e.g., a granny flat or annexe, or within 2 kilometres of your home.

•  The person living in the property:

•  was not paying rent, and

•  was your relative, ward of court placed in your care, or you were that person’s legal guardian.

Exclusive right of residence

You were not liable for the NPPR charge if the person occupying the property had an exclusive right of residence (free of rent).

Moving to a nursing home

If you left your main home and moved to a nursing home, you were not liable for the charge, as long as you did not own the home that you moved into.

Moving home

if you moved from your main residence into a new main residence not later than 6 months after the liability date you could get a refund of the first charge if you no longer owned that property.

Separation and divorce

If you were divorced or had been granted a judicial separation, you were not liable to pay the charge if you were living in the former family home as your main residence.

A spouse or ex-spouse no longer residing in the original family home was not liable for the charge, if they retained an interest the former family home as a result of separation/divorce.

Charities and discretionary trusts

Residential properties owned by charities and by certain discretionary trusts were exempt.

NPPR rates

If you had not fully paid by 31.08.2014 you will owe a total of €7,230 on the property when penalties are applied:

Liability date Due date Charge unpaid for year Due 01.09.2014
31.03.2013 30.06.2013 2013 €750
31.03.2012 30.06.2012 2012 €1,100
31.03.2011 30.06.2011 2011 €1,470
31.03.2010 30.06.2010 2010 €1,830
2009 €2,070
31.07.2009 30.09.2009 Total €7,230

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