Property Tax Form LPT1

The LPT1 form is the Return for the Local Property Tax – and it will  become familiar to at least 1.6 million homeowners in Ireland this year.

Revenue started  sending out LPT1 forms on 11th March –  and they reported that all 1.6 million had been issued by April 26th .
If you own a home and have not recieved a property tax form you will still be liable – so you should contact the Local Property Tax section – see contact details here .
The LPT1 forms were personalised and issued along with  a letter and  information leaflet   to all owners of private homes. The forms have to be returned until May 7th 2013.

The property tax letter and  form will be addressed to whoever the Revenue consider to be the property owner. If you are not the owner do not ignore the form because you will be assumed to be the liable person  if you do not get in touch to inform them who the owner is.

The LPT1 form will have a PIN number printed on the top right hand corner – and this PIN will be needed if you want to do an online return. Doing an online return gives you a three more weeks to complete because they don’t have to be done until May 28th.  LPT Return  Online Here

The LPT1 form asks you to supply your PPS Number.

The first section  of the LPT1 form asks owners to confirm if their  property is exempt from the Property Tax and select an exemption code letter from a list in the booklet that comes with the form.  See more here about Exemptions from the Property Tax

Next on the Local Property Tax Form – if you are not in an exempt property  – you  are  asked to declare  a valuation band number for your house .  You will not be expected to give an exact figure for the value of your house unless the value of the house is more than €1 Million.  You also have to enter the amount of property tax due for 2013.   You nust sign this declaration .
See here for the list of Property Tax Valuation Band Numbers  and Amounts

The next part of the LPT1 form (section D) is about how you want to pay the property tax. You have to choose 1 of several  options.

PAYMENT METHODS ( see Paying the Property Tax )

1. Pay Online – only available if you fill in the return online. You can pay online by debit card or credit card.
2. Pay in full by a single payment from your bank account. (This will be taken out on 21st July or later)

3. Pay by Monthly Direct Debit (On 15th of each month starting  July 15)

4. Deduction from your wages or occupational pension. You need to provide your PPSN  and your employers tax registration number from your P60

5 Deduction from your Dept. of Social Protection payments – i.e State Pension, Invalidity ,One Parent Family, Carers Allowance, Disability, Blind Pension

6 Deductions from Department of Agriculture, Food & the Marine (DAFM) Payments . (Herd number must be supplied)

7  You can also choose to pay the full amount by  cheque, bank draft or postal order. The payment needs to be enclosed with the LPT1 Form when you return it.

8  You can choose to pay weekly or monthly installments by cash / debit card/ at Post Offices and other outlets .  Property Tax Payments are supposed to be made  in equal installments with the full amount to paid before 31 December 2013. More details of  Paying the Property Tax Here

Revenue say that a barcoded payment slip will be provided with the LPT1 form  – but that one slip will be well worn out after 6 months of weekly payments  !


If you meet certain conditions you will have the option to defer payment of the Property Tax .  There are four possible conditions for  deferral and you have to select which one of the 4 applies to you. See more here about Deferral of Property Tax  .

Sample LPT1 Form

23 thoughts on “Property Tax Form LPT1

  1. I sent it off incomplete without payment details…will they contact me?

    • Treasa – if you are employed the default payment is deduction from salary . I would hope they contact you to inform you before they do that. If you want to pay by another method you should probably ring them .

  2. my daughter gets mortgage interest relief as she has four children and her partner and herself are not working but they got a letter telling them they had to pay lpt….should they not be exempt

  3. I have not received notification of property tax due on the property where I live

  4. I used my camera on my iPhone to take a photo of payment screen. So I have receipt number. Is it normal that pps number doesn’t link with property? Have you or anyone else tried going back into system to see if it shows as still to submit an valuation etc?


  5. Don’t know if someone else is having similar issues. I log on online to lpt and inputted pps number and it wasn’t recognised. I added my name and typed in all the fields, submitted payment by laser, got payment receipt. Went into website again today to ensure it as changed status to submitted, it’s now telling me I’ve not submitted one!!
    I’ve paid nppr and household charge, so don’t understand why pps number didn’t link and why it’s saying I’ve completed one.
    Please advise?

    • Katie – did you print or keep the payment screen and the reference numbers. Contact Revenue if it still isn’t showing as paid.

  6. I moved in to my self build property on Jan 4th this year. I do not have a mortgage. It is my sole residence and first property in Ireland. Am I exempt from LPT? Am I classed as a first time buyer even though I didn’t buy property? I have not received a LPT form.

  7. I paid the household charge when it was due.As of yet I’ve not received the property tax letter. how long should I leave it.

    • Colin – Revenue have not yet confirmed that all the forms have gone out. We expect that the vast majority should be out by the end of this week . Do you use the Revenu Online System for Income TAx at all? If you do – you may have been sent a tax return on there.
      If you haven’t heard by the end of this week you should contact Revenue see contact details here

  8. trying to register on line but finding it impossible , is there a form on line to be filled in.

    c gallagher

    • best to wait for the paper form – then you will have a property reference number and a PIN . You can then go omline and complete the from and pay.

  9. I am a non resident, UK tax payer and have a holiday house. How do I go about paying my Property Tax. Naturally, as a non-taxpayer, (although I pay two homes and household tax, the Revenue do not contact me or send me forms.

    • James – if you have paid the household charge and NPPR – the Revenu should be contacting you. All the forms have not been sent out yet. If you owne more than 1 property you have to pay and file online. If you don’t hear from them before mid April you should contact them at .

  10. Własnie dostałam form LPT1 a nie jestem włascicielem mieszkania tylko jego najemcą co mam zrobić w takiej sytuacji?

    • Ana – your question was “I just got a form LPT1 and I’m not just the owner of the apartment tenant what do I do in this situation?”

      You need to inform Revenue who the owner of the apartment is.
      Return the form with a note giving the name , address of your landlord .

      In Polish – Musisz wziąć Dochody kto jest właścicielem mieszkania jest.
      Odesłać formularz z dopiskiem podając nazwę, adres swojego właściciela.

  11. Hi.
    Please clarify.

    When I identify the property band that my house falls into.
    Do I then have to estimate the value within this band and multiply by 0.18% to obtain a valuation?
    Do I simply base my tax liability on the mid-point of the band?


    • @ M Travers . If you house is valued at less than €1million – You enter the band number (1 -20) that corresponds to the value of your house. Each band has a rate of property tax associated with it – that is the amount payable. (Half rate in 2013) See here for bands and rates

      For example – House value 175000 – enter Band number 3 and amount payable of €157

      • Unfortunately you haven’t really answered the question very clearly because the valuation number you chose as your example is actually the “mid” point!

        What happens if your property is worth 110,000 is the tax still €157 because you are in band 3 or less. This was what was being asked.

  12. I am currently out of the country and expect to be for some time. How can I obtain a LPT1 form for completition and submission of payment if they are being sent to the residential address.

    • Linda – maybe Revenue know your current address? Do you get electricity bills ?

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