The 2014 liability date for LPT was November 1st 2013. If you owned a residential property on that date – then you are liable for the Property Tax for all of 2014.
For all owners that paid the 2013 LPT liability by Direct Debit or by deduction at source – that method of payment will continue automatically for 2014 and there is no need to complete any forms etc. (Unless you want to change your method of payment).
But – if you are one of the vast majority of people who paid the 2013 LPT in a lump sum from your bank account or by credit card or debit card , or by cheque or cash or by installments in the Post Office etc – you will need to confirm your payment method again for 2014.
Revenue have sent out letters to around a million people to ask them to confirm their payment option for the 2014 LPT . The deadline for online confirmation of payment method was the 29th of November (moved from 27th November 2013). (The deadline for confirmation in writing was Nov 14th)
Even though the deadline for 2014 has now passed you can still go to the LPT website and file your 2014 Payment Instruction.
If you didn’t get -or you have lost your LPT reference numbers – you can request it On-line . Alternatively, you can call the LPT helpline on 1890 200 255 to obtain your Property ID/PIN.
Figures from Revenue show that only 20% opted for direct debit or voluntary deduction at source in 2013 . So the remaining 80% of people will have to confirm their payment method again for the 2014 LPT. That’s about 1.3 million – a lot of postage stamps! Revenue say they have sent out 988,000 letters – so we can only assume that figure is lower because of some owners having multiple properties.
The good news is that the LPT returns that were filed for 2013 are valid until 2016 – so you don’t have to go through the valuation process again. The LPT valuation band selected for 2013 stays the same until 2016.
Note that if you bought your home in 2013 you are exempt from the Property Tax until 2017 – see more about that here
Property Tax Lump Sum Payment Dates for 2014
Credit/Debit Card payments: (online only): The full amount will be charged to your card on the day you select this payment method for paying your 2014 LPT liability. (
1st January 2014: If you are paying your LPT in full by cheque – payment must be made by the latest 1st January 2014.
15th January 2014 – This is the date of the first LPT monthly direct debit.
21st March 2014: Single Debit Authority payments will be deducted from bank accounts on this date.
To avoid this hassle in 2014 and 2015 – and to spread the payments over the year we stongly suggest that you just pay by direct debit !