Local Property Tax Ireland: Bands and 2027 Payment Dates

Who pays Local Property Tax?

Owners and joint owners of residential property are generally liable for LPT, including where they do not usually live in the property. Revenue’s guidance distinguishes ownership from occupation: living somewhere is not by itself the test for an ordinary rent-paying tenant. Check the legal interest you hold in the property.

Revenue says a rent-paying tenant with a lease of less than 20 years is not liable. A lease of 20 years or more is treated differently. If you rent from a local authority, Revenue says you are not liable. For most newcomers renting privately, the useful starting point is therefore the tenancy terms rather than the property’s market value.

Joint owners nominate a designated liable person to submit returns and make payments on their behalf. Revenue sends correspondence to that person, but it can collect an unpaid charge from any joint owner. Agree who handles the administration and make sure everyone knows where the payment records are kept.

Life interests, rights of residence, trusts and estates have further rules. An executor or administrator may have responsibilities even though the property is not their own home. Read the relevant category in Revenue’s liability guidance or ask its LPT Branch to clarify an unusual legal arrangement before deciding who should file.

Which valuation determines your bill?

The current valuation date is Saturday 1 November 2025. Revenue says that valuation determines the charge for 2026 to 2030. LPT is self-assessed: you select the appropriate band using the property’s market value at the relevant valuation date, rather than simply entering today’s asking price.

If the property was liable in 2026, Revenue says the return should have been submitted by Wednesday 12 November 2025. If it has not been filed, submit it immediately. Where the return has already been submitted, Revenue says a new valuation is not needed until 2030, although errors may need correction.

Keep the evidence used to select the band, such as comparable sales information and a written explanation of the property’s condition. A later change in asking prices does not automatically mean the valuation for the existing period was wrong. The date and condition being valued are essential to a sensible comparison.

For a property you recently bought, check the existing LPT record with your solicitor and Revenue. Do not assume the purchase price is automatically the correct historical valuation, or that a seller’s administrative arrangements have become yours without review. Confirm the property identifier, liable-person details and payment position.

What are the current valuation bands and rates?

Properties valued up to €2.1 million use Revenue’s published valuation bands for the current period. The following selection shows the lower bands and their basic annual charges. It is a starting point for understanding the system; the local adjustment can change the actual charge.

Use the full Revenue table or calculator if your property is outside these rows. Do not choose the nearest displayed band when the value is above the range. For properties over €2.1 million, Revenue requires a specific declared market value and applies its separate calculation rather than a band charge.

Read a range carefully when a valuation sits near a boundary. Keep the evidence for your chosen market value and review the official band wording rather than rounding the value into a cheaper band. The return is your self-assessment, even if a map or an informal estimate helped you prepare it.

Why can the same band have different bills?

The local adjustment factor changes the basic charge for a local authority area. Revenue’s current guidance says a local authority can increase the basic rate by up to 25% or decrease it by up to 15%. Avoid relying on an older explanation that gives a different upper limit.

For 2027, Revenue lists Dublin City Council at no adjustment, Dún Laoghaire-Rathdown at a 15% reduction and Cavan County Council at a 25% increase. These examples show why a national basic-rate table does not necessarily equal the amount shown on your property account.

Use the local authority for the property, not the county name you use casually in a postal address. The official Revenue calculator brings together the band and the relevant local adjustment. Keep its result or the account confirmation with your return details so that you can explain how the bill was obtained.

The adjustment can change between years while the valuation period continues. Review the annual charge and current payment arrangement even when no new valuation return is needed. If the figure looks wrong, check the valuation band and local authority before concluding that an extra payment is an arrears charge.

When is LPT due for 2027?

As of November 2026, Revenue has published the payment timetable for 2027. The payment deadline depends on the method chosen. In particular, an Annual Debit Instruction is not the same arrangement as a monthly direct debit, even though both involve a bank account.

If you are spreading payments over 2027 or using an Annual Debit Instruction, Revenue says to confirm your payment method by Wednesday 2 December 2026. Review the method in the LPT online service rather than waiting for the first deduction to find out whether it has been set up.

Revenue lists the Annual Debit Instruction date as Sunday 21 March 2027. This guide reproduces that published date and does not substitute an assumed banking day. Follow the instruction and account notices from Revenue, and leave sufficient funds available under the arrangement you authorise.

How can you pay or spread the charge?

Revenue offers a single payment by debit or credit card, or an Annual Debit Instruction. Phased options include monthly direct debit and deduction at source from salary, wages, an occupational pension or certain Department payments. Choose a method that fits your cash flow and that you can monitor.

An Post and Payzone are Revenue’s approved payment service providers. Revenue says you can set up that option through LPT online and then make payments through the provider. Check the provider’s own transaction arrangements before relying on a particular counter or payment channel.

To authorise payment, sign into the official LPT online service and review the property, year and amount. Check any bank details carefully, especially after moving to Ireland or changing accounts. Save the confirmation and put the scheduled deduction in your household budget so it does not compete unexpectedly with rent or mortgage payments.

Revenue says someone liable on more than one property must use an online payment option. If another person makes a payment on your behalf, retain the confirmation and check that the correct property and charge were credited. A transfer out of someone’s bank account is not by itself proof that your property account is settled.

What if your home is newly liable in 2027?

Revenue describes newly liable properties for 2027 as including new residential buildings completed after Saturday 1 November 2025 and on or before Sunday 1 November 2026. It also covers renovated properties that became occupied or suitable for use as a dwelling within that period.

The valuation approach is specific: value the property as if it had existed in its completed state on Saturday 1 November 2025. Revenue says this determines the charge for 2027 to 2030. Do not simply carry over the value of an unfinished site or use the cost of the renovation as the property’s market value.

If the property is a new build or has returned to residential use, read Revenue’s newly liable property guidance before filing. Gather completion information, the relevant property details and evidence for the historical completed-state valuation. Ask Revenue about any uncertainty concerning when it became suitable as a dwelling.

For an existing home that was already liable, buying it does not automatically make it a newly liable property. Keep the question of who is responsible separate from whether the property itself has newly entered the LPT system. Your solicitor can help identify the records needed around a purchase or transfer.

What should you check before the next payment?

Open the property account and check the liable-person details, valuation band, annual charge and payment method. Then compare the account history with your bank statements or deduction records. Keep unresolved previous-year charges separate from the new year’s schedule so you know exactly what remains to be dealt with.

If you cannot afford the charge, contact Revenue about the applicable options rather than ignoring the correspondence. A payment plan, deferral and exemption are different concepts, and none should be assumed from financial difficulty alone. Ask what conditions apply to your circumstances and retain the response.

If you believe you qualify for an exemption, read the specific official category and its filing requirements. Do not assume an empty home, a period abroad or an unoccupied room removes the property from the system. Any other property tax or reporting requirement also needs separate checking.

For an ordinary tenant, see our Rent Tax Credit guide instead of paying an owner’s LPT bill by mistake. Our MyFutureFund guide explains another possible payroll deduction, while the 2027 public holiday calendar can help with wider household planning. Confirm all tax arrangements through Revenue’s own service.