Property Tax Ireland

The 2014 LPT  liability date was November 1st 2013 and the charge is for the whole 12 months of 2014.
See more details  here about paying the  Property Tax in 2014

The Local Property Tax  (LPT) was introduced in Ireland in 2013 . The liability date was May 1st 2013 and returns were supposed to be filed by 29th May 2013. The charge in 2013 covered July to December (6 months).

A list of all the property tax valuation bands and the property tax amounts due  for 2013 and 2014  is shown below.

The Property Tax is charged on all Residential property – which is defined as  any building or structure (or part of a building) which is used as, or is suitable for use as, a dwelling and includes grounds of up to one acre.

How Much Property Tax Will You Have to Pay ?

Valuation Band NumberValuation Band Range (€)Half Year Charge
Due 2013
LPT Charge in 2014 (full year
010 – 100,0004590
02100,001 – 150,000112225
03150,001 – 200,000157315
04200,001 – 250,000202405
05250,001 – 300,000247495
06300,001 – 350,000292585
07350,001 – 400,000337675
08400,001 – 450,000382765
09450,001 – 500,000427855
10500,001 – 550,000472945
11550,001 – 600,0005171,035
12600,001 – 650,0005621,125
13650,001 – 700,0006071,215
14700,001 – 750,0006521,305
15750,001 – 800,0006971,395
16800,001 – 850,0007421,485
17850,001 – 900,0007871,575
18900,001 – 950,0008321,665
19950,001 – 1,000,0008771,755
20Over €1 Million€900 plus 0.125% of the value above €1m €1800 plus 0.25% of the value above €1m

On a house Valued at €1.5 Million – the Property Tax will be €1800 plus 0.25% of 500,00 (€1250) giving a total of €3050 (€1525 in 2013)

House Valued at 2 Million  the Property Tax will be €4300 a year (€2150 in 2013)

In 2013 – the amount due was half the full amount  because the charge covered July to December 2013.

The  Local Property Tax or LPT is  a self assessment system. Each home owner will  be expected to assess the value of their home – which will involve choosing a “valuation band” . See more about Property Tax Valuations here

It is estimated that about €500 million a year could be raised by a property tax in Ireland with the rates shown above  ( if everyone pays).

More Property Tax Information Here  with details of  exemptions , penalties , deferrals and waivers.

The idea of a Property Tax  was first mentioned in the IMF/ECB agreed Four Year Plan –  back in November 2010 – where Fianna Fail committed to a ” site value tax” to be introduced in 2012 – with a minimum charge of €100 per property.

It could have been worse :  – there was a report about Property Tax by the ESRI in 2010 – which recommended even higher levels of tax (o.4%).

The IMF suggested a rate of 0.5% – which if implemented would mean a property tax of €1125 a year for a house valued at €225,000.

Latest Property Tax Information Here

142 thoughts on “Property Tax Ireland

  1. Frank there are 400,000 unemployed who would probably take the hind legs off you for a job that paid e450 after all your deductions (pensions,AVCs,credit Union loans etc)
    On a separate issue,I have to say the standard of literacy within the PS/CS would appear to be pretty poor going on 2-3 posts left here from workers from that sector,given the poor composition of your post Frank,you should count your blessings that you are in any employment,let alone one that used to have pretty strict entry/aptitude requirements.

  2. My wife and myself are over 67 years old and have together
    Euro 1440.- pension (from Germany & Switzerland!) per month!
    This is far below the minimum income in Ireland!
    We are able to pay Euro 100.- per year more could be a problem!
    Best regards Alfred & Saskia.

  3. I think that the lawyers in Ireland could be doing something to stop this tax. I am sure if somebody looked into they could find a way. Also the Government are turning into Nazis telling us what to do? The banks should pay for their mistakes they are not mine….the only credit I had was a mortgage I did not drain the country only try to help it. Come on People of Ireland stand up and throw out the government they are not doing justice the country has gone to hell

    • Nazis ?? Well it is a good job they are not like Bolshevik Communists as they would kill you before ordering you .. If the suicide rate goes up i know who i will be blaming and that is the Communist freaks in the IMF and ECB.. Forget Fianna Fail as they were just useful idiots for the likes of Dominique Strauss-Kahn et al (Timothy Geithner is worse).

      Important point to note: Enda Kenny does NOT run this country ..The IMF does. Another point to note: The Central Bank of Ireland is NOT an Irish Bank. It is a Rothschild Bank and if you know ANYTHING about the Rothschild’s then you will know they are the most evil family who have EVER existed (Complain about them and you will be called an anti Semite;I know;bean there already.)Another point to note:Goldman Sachs are advising NAMA i kid you not.. The people who nearly broke Ireland completely are acting as advisers (Blame Peter Sutherland for that).

      The sad truth is this; the people who broke Ireland and Europe are nameless and they lurk in the shadows like Rats. They spread their disease knowing full well that it is the host countries leaders who will be blamed..The same people murdered Jesus 2000 years ago because he stood up to their usury. Why do you think they hate Muslims ? The Quran forbids usury and that means Sharia Banks don’t charge interest on a loan .. Interest causes poverty and the people setting the rates are evil because they change the rates to suit their globalist agenda regardless of who they hurt.. When you hear on the news that the ECB has left interest rates alone and that is good news for mortgage payers then you start to realize that Ireland is controlled by a cartel in a foreign country.

      Sadly Enda will be blamed..

  4. i was considering to pay it but next year i will have to pay up to 600 euro maybe i think its a joke. monkeys would do a better job running this country. i can hardly afford my insurance for the car and tax never mind this. what is going to happen to the people who don’t pay if we had all good paying jobs we would be in a better position but since all the cuts i am down over 100 euro or more i say. take me to jail.

  5. A house is a roof over our heads that’s all! Why tax it ? Oh I know why so when we can’t afford the annual tax they can force us to sell it and make us homeless !

    I honestly hope they have some sort of exemption for unemployed and low income earners ,

  6. This is a council tax that will be used by your local authority to supposedly pay for amenities. I think it was only a matter of time before this tax came in as it is applied in most western countries. Once its introduced it will remain and increase at intervals when the government see fit. I believe it will be sold to the electorate at a lower percentage to start with and increase over a period of 10years to facilitate the IMF who ultimately control our country.

    • After paying two mortgages for the past twenty years I am very disappointed to have this further financial burden. Through three years of unemployment I did not default on my payments and survived as a sole bread winner for a family of five. This tax is anti family and promotes emigration, again the middle class worker with a mortgage, the new poor class, is targeted.

  7. I’ve paid the 100 euro household charge but I will refuse to pay this new tax. I’ve been working for the past 30 years and scrimped and saved to buy my own home. 6 years ago I paid nearly 50k to the government in stamp duties for that home an ex council house and now my home is worth half of what it cost me, my dues are paid up for a while, ENOUGHT ALREADY!. After bills, mortgages, taxes are paid, I have about 120 euro a month left to cover transport, food, clothing. My savings are all gone, I don’t clothes shop, turn on the heat except when friends visit. I don’t visit the doctor when I’m ill, I fix my own home appliances, I do my own DIY jobs and I don’t use the car unless I have to (I’d let it go completely if I didn’t need it to get my Mom about) The rainy day has come and gone and there is nothing left, AND still I know I am one of the lucky ones, I’m still treading water, for the moment anyway, this new tax however will sink me and thousands of others with me.

  8. How can they tax people on the value of their property, even if in Negative equity?

    If I sell my house for its value today, I owe the bank e100,000.
    So is my house worth -100,000? If this is the case, and the government tax me on what my house is worth – they owe me money, right?


  10. This is not a tax this is a stick up. This Government are putting their hands deeper and deeper into our pockets of the less well off. This is to keep the fat cats in in this country and Europe living in the luxury they are used to. You Judge a Government on how they look after the weak in society well this Government have failed miserably. They keep useing the word we as in we must a suffer well I don’t think any of them are suffering. Hang your heads in shame .

  11. My house is only worth what someone is willing to pay for it
    No body wants to buy it or has money to buy it
    So it’s worth fack all!! Noting!!
    I think I should pay 100% tax to keep them happy
    Which is a big fat fack all!! Noting!!

  12. Adam – I agree the level of benefits is high here and the property tax is looking like it will be a lot lower that the UK Council Tax.
    There are council tax rebates though in the UK – upto 80% I think fo those on benefits.
    Thanks for the comment

    • Adam – I take your point that the Property Tax in Ireland will be very low in comparison to the Council Tax. The problem many people have with it is that they still have to pay extra for bins, school books , A&E visits , GP Visits , Medicines etc etc.
      It is difficult to do a like for like comparison with the UK on taxes/wages/benefits overall – but in general I would say that in Ireland people on low incomes or welfare are better off than those in the UK. But that could be a good thing ?

  13. I think the problem people have with the property tax is that its not income related. People can only pay on ther ablility to pay. Some people have houses with negative equity their they have paid stamp duty already like all of us, and now the government want more off these people. The government are punishing people for providing there own homes.
    If you earn less than 25,000 euro and your neighbour earns 250,000 euro and you have the same house you both pay the same amount of tax, its just no fair. The government protected the high earners in this country in the budget, and per usual went after the paye low and middle income earners. Labour should hang their heads in shame I know Jim Larkin would. We are not protecting the most vunerable in our society, and this tax is the prime example of it. I like most people in this country have had enough of this government saying we are all suffering, themselves and their buddies, don t know what suffering is with their high salaries allowances pension etc. They will be locking up a lot of people for non payment as you can t get blood from a stone.

  14. The simple fact of the matter is, we peasants will have to pay this property tax regardless of the suffering it causes us, because our masters in Europe have said so and of course our puppet government will always do what their masters tell them to. So what if the peasants (us) have to go without a meal or two every week so that money can be put aside to pay this tax on our homes. At least Kenny, Gilmore and the rest of the overpaid idiots we foolishly elected the last time round will not have to go without so at least they can continue to “take the tough decisions” as long as these decisions do not affect themselves of course. “Frankfurt`s way or Labour`s way” I`d say Frankfurt`s way. May God help the people of Ireland we are once again a people in slavery and with our so-called governments collusion

  15. It’s difficult to know what to do or how to do it, like lady above I’ve paid a lot of stamp duty and my house is in negative equity I’ve cut back on all spending to a very minimal life with no extras and we struggle but we are starting to see some life now as our mortgage is coming down and is being paid off slowly and managing to save a minimum also. It’s hard going and has been on the backdrop of illness and unemployment also. The only positive in all this is that we have all adjusted our lives and we appreciate what’s most important. I would say when this recession is over their will be a higher proportion of poorer people and possibility the rich will be much richer and a greater divide in society and yes I do agree that this is unfair. The government needs to address this area to bring society back inline.

  16. I bought my house 5 years ago and paid a large amount of stamp duty and will now be asked to pay property tax again [after all stamp duty was property tax by another name ]. Surely i should not have to pay the proposed new property tax for a number of years as i have already paid enough to do for a long time . There was speculation before the budget that people like me should not have to pay for 7 years. Brendan

    • Brendan – there is no exemption or waiver fpr recent buyers. It was mentioned as a possible option – but it hasn’t happened.

    • John – if you want to get a professional valuation – then you can . Revenue will accept this . But – why spend money doing this if the “indicative” valuation from Revenue is close to what you expect?
      See more about Valuations for Property TAx here

  17. My property is in negative equity and I have lost the 100k+ I initially put towards the purchase price. My mortgage value is more than the current market value of the property and as such it is actually my bank who owns my property not me. If I was to sell it at the moment, I could only just pay off the mortgage to my bank – if even that. Technically my bank should therefore pay this tax as they own my mortgage/property not me! A legal case was taken in another EU country when their government tried to apply this tax to its residents, it was defeated legally because the majority of “property owners” in that country were in the same position with bigger mortgages than current property value, the court ruled that it could be inferred that the banks owned the mortgages on these properties and therefore the properties, the government were unable to proceed with the implementation of the tax on this basis. We should contest this here also!!

    • Brig – that argument about the bank owning the property is a weak one. Do you have some exact details of the country where a property tax was legally defeated ?

  18. How do I find out the value of my house? I have lived in it since I was born and it has never been sold

    • Maria – you could just wait and see what “indicative” value the Revenue Comissioners put on the house in March this year. You could also take a look at for houses sold in your area to see what they sold for – that might give you an idea?

  19. We purchased our home a few months ago, we got a good deal, what with the current situation. Is it ok to use the price we paid as the value. We intend to update the house over the coming years, and most likely move to a larger property. A few houses near us have recently sold in the tax band above ours, and I assume that that is the assessment we will be given. Should we reassess ourselves into the lower band, and then take a hit if we resell at a better price, or should we pay the higher band from the start, or can we move bands whenever we decide that we have increased the value of the house enough to warrant it? Sorry, if I am being overly anal, I just don’t want to risk interest, back tax blah blah.

    • Hi Emma – You are only looking at a €90 difference in the tax (€45 in 2013) between two bands.
      The valuation date is going to be May 1st and once valued the property tax band remains the same for 3 years – even if you build a swimming pool and add 4 extra bedrooms!
      So – you could wait and see what Revenue suggest as the value and go with that …They might value it in the same band as you anyway ?
      If they value it a band higher than what you expect – you could just accept the €90 a year extra and remove any worries you might have about underpayment etc. OR – you could just select the band that corresponds to what you paid for it. It is unlikely they will be investigating many valuations that are just 1 band lower than suggested – and if they do you will have solid proof of what you paid anyway. By May – who knows … house prices could have fallen again anyway.

  20. Dang, property taxes are cheap there! I am in the US and considering a move to Ireland eventually. This is very appealing. In the US, I live in one of the cheapest states as far as property taxes go, and I can expect to pay at least triple of what I’d pay in Ireland. Now, if only they had more jobs! 🙂

    • Heather please correct me if I am wrong, but I was always lead to believe (in California) that home improvements were tax deductible, down to paint!

  21. Not much we can all do with this new tax but what about home improvements insulation solar panels anybody who has invested in the recent years will this increase the valuation of a property hence the higher tax bracket.
    Underestimation shall be the norm fill up the courts with appeals.

  22. I’ll burn my house to the ground before I pay a cent to those foreign thieves and our back stabbing political cowards…..these taxes will only last as long as the current government as the next lot going in will have to revert those most unpopular taxes ever to see the day of light in Ireland.

  23. Well if i have to pay this tax i wont pay my morgage that month /because it say on my contract for my house . Its not ur house till the last payment is paid .SO why pay tax if house is not mine .

    • Martin – I’m pretty sure no mortgage contract says that the house is not yours (it’s not a hire purchase agreement 🙂 )

  24. Well, the most bracket that will be used will possible the second one 1000001 to 150000, you see what they are doing all of them go up € 90.– the second one goes from €90 top € 225. a jump of €134.– that means relatively speaking the bracket of people that have been caught the most, taxe wise etc., will now have to pay more!!

    Also I think those who paid the household tax as good citizens should have an part excemption for the first year.

    As thoses who didnt pay will have all the benefits it seems now as they did not pay and will not pay as they are not registerd as such!!

    I went from a € 600 euros nett wage to € 200, I am just able to cope anything extras and I am done for!!

    Property tax and water tax is going to kill me !!

  25. Hi, I bought a house in December 2012 but only made our first repayment in Feb 2013, does this mean we are exempt from paying the property tax until 2016? New homes bough in 2013 are exempt for 3 years?

    • The revenue will know when you bought the house because you will have paid stamp duty. If the house purchase went through before the end of DEC then you should be getting mortgage interest relief. The idea of the exemption was to compensate people who couldn’t get mortgage interest relief from Jan 1st 2013.

  26. Hi, Is the exemption for properties bought in 2013 for all buyers i.e. First-time buyers and second property buyers? My case may differ as I am foreign and already have a property abroad, but getting my first property in Ireland – would I be qualifying as First time buyer and exempt from the Property Tax for 3 years if I buy in 2013?

  27. Your house is worth what someone is willing to pay. In most cases, that’s significantly less than what it cost, representing a loss. My evaluation will be negative 99’000, and I expect a refund.

    Secondly, if they want to send their own appraisal specialists, please go ahead. Know that I will be charging him/her €1500 on entering my property, and they will be required to pay for my own specialist, a lawyer, and recording devices to ensure none of my own property is damaged. And I won’t be chasing fathead Noonan. I’ll be chasing the clerk who signed the order personally, and I will bankrupt him/her personally if I have to. Don’t get personal? You signed the order personally to assault my family, and called me a liar to my face. You started it pal. I’ll end it.

  28. looks like there is no way of avoiding paying this tax , mine wud be about € 6 per week , I have a job and like to go for a few pints after work on a friday ( usually 4 pints @ € 4 ) €16 in total as soon as the property tax kicks in Im giving that up ( state will lose about €8 per week in tax on my drinking ) and at end of year I will have € 520 for myself which will not be spent in Ireland !!!!!! I will spend it in non irish internet sites at xmas Also every 3 yrs or so I changed my car ( cost to change €20 k ) guess what , never again and thats another € 3300 per year they wont be getting from me so essentially imposing this disgusting home tax on me will net the state a minus figure of ( 3500 ) approx Idiots and its not the money im ranting about I can easily afford it , its the principle of having to pay a second time to live at my home

  29. If ur only income is a pension, is there any discounts on this tax?

  30. If I am separated from my soon to be ex husband and I do not live at the mortgaged property, am I liable for the property tax, he is in college and I am the only one working, the home is in negative equity of €190,000 and the arrears are now €41,000, I want the bank to re-possess the house.

    Can you please advise me on this?

    many thanks
    Sharon Brady

  31. Hi Guys, i read some of these comments with interest….i am now living in ireland for the past 2 years, i am born and bread in yorkshire england, i had a small 2 bed house valued at about £80k and the council tax (equivalent to property tax) was £1800yr so when i see these figures it cheap in my eyes…i have a small 3 roomed cottage here in ireland worth less than 100k so will be paying 90 euro full year payment…i’m happy with that, ireland is way behind the uk on implementing EU directives and is in for a big shock especially the farming community when they all start to be implomented, because of the bailout agreement the government has to imploment them or loose the funding…simple!! if these directives had been introduced during the boom years then noone would have batted an eyelid, as it its everyone is skint and its now more of an issue…

    • Hi Cliff,
      Sorry but you have your facts wrong. The propery tax is not equivalent to the council tax. Council tax includes fire service, bin services etc Property Tax includes nothing!

      • And the council tax also enables you to access the NHS without having to pay. No comparison with the property tax here.

      • I think NHS funding comes out of Income Tax and National Insurance – but I see what you mean. We get less in Ireland for our taxes. (A lot more dole though !!)

  32. It’s a disgrace treating people like dirt that cant afford it .1 thing fir sure this government are gone and siptu

  33. Question #1

    Note: From your site-

    “The government expects that many forms will be sent out to non owners or or will refer to properties that are not inhabitable. If you receive a Local Tax Form do not ignore it or you will be assumed to be liable.”

    OK, Suppose I don’t own a property but get a form and ignore it.

    How can I “self value” a property I’ve never seen or may not even know its location?

    Question #2-

    This site is listing “tax bands” in the valuation chart of €50,000, which leads me to believe a house “self-valued” at €100,001 will pay the same yearly rate starting in 2014 (€ 225) as a house “self-valued” at €150,000. I have information this is not accurate and that the “mean” amount (€124,000.50) will some how place a different tax on the higher amount even though they will be in the same band.

  34. The online guide is a nonsense because it is so crude taking no account of sq footage or amenities. I would expect the majority to declare in the 150 to 200k bracket as a result. My home is valued in that by the guide but much larger houses are valued the same . Mine is wildly over valued on that basis It is a tiny cottage but classed as a detached house what a mess!

    • If you think your house is over valued then its simple put it in the lower rate, Its up to you to value your own, in the end if the revenue think otherwise just confirm why yours should be less valued, remember its self value we have to do.

  35. Hi Noel here’
    why are the government putting pressure on every individual in the country in the housing marked.As it is any one working trying to earn a crust is deducted some way in the wages and the cost of living is gone up.Then the government comes up with a property tax.Does this apply to each member of the government or does it mean the ordinary people have to suffer because of the mistakes the government make again and again.

  36. On a personal level, What about the houleholds that are in large negative equity, I borrowed 320’000 for my house in 2008. I have also taken a 14, 000 a year paycut. House is valued at 140.000 of which I STRUGGLE to pay. MEANS TEST THIS TAX ????

  37. As regards cliff above comment, don’t worry we will pay enough here yet, included in English council tax were your bins, tax,water,sewerage,street cleaning,road repair etc,
    Here I will pay property tax €315, and do pay bins €368,supply my own water, and take care of my own sewerage cut my own hedges which I must legally take care of and syill dont get roads repaired or cleaned, but the tax will go up for certain in time to come,

    • Grace – what you pay will depend on what your house is worth . Take a look at the list of valuation bands and tax amounts in the article.

  38. My wife and I own our own home and I accept that it is my duty
    (privilige) to pay my tax even though we are both over seventy years old and are totally dependant on our Social Welfare pension to survive.
    The fact that some sections of the society dont pay for any public service (In particular the ITENERANTS)is very upsetting to those of us who are prepared to do our duty as best we can.

  39. i dont under stand much about taxes,, but i got my lpt form it says i have too pay 112 on the value of my house been 130,000 i paid 87,000 for it , plus the lady next door too me got her house valued by the council and can by it now for 57,000 same house as mine ,, do i have too pay the 112 or what do i do from here ,my house is no way worth 130,000 now in 2013 , i dont know who too contact or what too do ,,

    • Hi Mandy – that amount of €112 is not a demand or a bill – you can pay less if you think the house is worth less. The figure of €112 is based on a value between €100,000 and €150,000 . If you have good reason to think it is worth less than €100,000 – then put band 1 on the form and amount due for 2013 is €45

  40. Hi ,

    My parents live in a house in Co Dublin that was built in the 1800’s that is in poor condition,(there are 8 acres attached) i do what i can but recently lost my job, i looked up the register & it stated band 4. (I am going to get a valuation as it is nowhere worth this) However some people have told me that the land will be a lot extra, its zoned as agricultural and noting can be done with it. As it is i am going to try and pay the tax but i also have my own bills , is there anywhere i can get information on this

  41. A number of apartments in Clane Co Kildare where I live have been sold for under €100,000. Granted there have been a few that have sold for over this amount as well.

    My LPT letter valuated my 6 month fee at €157. Now there isn’t a hope that I’d get that kind of money if I put it on the market in the morning. I was going to pay €45 as I genuinely believe that I’d be lucky to get near €100,000 if I put my place on the market in the morning but at the same time I don’t want to cheat the taxman. As the good book says “Render unto Ceaser what is Ceaser’s. Any advice would be most welcome!


    Confused in Clane

  42. My mother lives in our converted garage, our house number is 22 and we gave my mam 22A to give her some independance for her post etc….she is 86 and received a bill for property tax this week, she is very worried as its only a day room for her, she sleeps in a room in our house but its all one house..(our house).how will we sort this out? we have received a separate bill. I would love some help with this as I rang their help line and spoke to 2 different people who could’nt answer my quiry…Thank you very much.

    • Firstly your mother needs to contact revenue in writing (or you can) to confirm that 22a is not owned by her and is not a separate residential property. If you have any proof that it is not a self contained dwelling – then provide that with the letter (plans/pictures etc) . Do this within 30 days.

  43. “…. Residential property – which is defined as any building or structure (or part of a building) which is used as, or is suitable for use as, a dwelling and includes grounds of up to one acre.”

    Does this mean that anyone with land of over one acre doesn’t have to pay the tax?

    • Declan – no it just means that when valuing a house that only land of upto 1 acre is included for valuation purposes. So – if someone has 10 acres of gardens – only 1 acre is included for valuation. Sounds fair !!

  44. Doesn’t it just !!! 🙂

    So only one acre of your ‘property’ is taken into account for your ‘property’ tax liability….

  45. I cannot get insurance flood cover insurance on my house. Does this de value my home? does this make me exempt from property tax? I know the if I sold my home it would have to be a cash buyer because the bank will not give a mortgage to anyone with a home with no flood insurance.
    Can anyone let me know. My house was is valued at €225 before the new insurance came through with no flood cover but I am not sure of its value now.

    • No it does not make you exempt from the tax its still up to you to value your property even if your house is worth €10,000 you would still be liable.

      Revenue do not care about in and outs they just want payment and as you say you could sell for cash which means your house still has a value.

      Hope This helps

    • Trish – you can take the risk of flooding into consideration when valuing the house. The insurance value is for rebuilding – and may not reflect the market value accurately. Have any houses sold nearby recently – ?

  46. I am currently in the process of buying my family home from my parents (who have recently seperated), my parents will then be buying their own individual houses thereafter. If we complete the sale before 1 July 2013 will my parents have to pay property tax on the house they are selling to me for the first half of 2013?
    As a first time buyer i would be exempt for the second half of 2013 (I hope).

    • Dara – whoever owns teh house on May 1st is liable for the 2013 tax.
      In 2013 the tax is only from July to Dec.
      As an FTB you should be exempt until teh end of 2016 if you live in the house. See here

  47. H, My house a 3 bedroom bungalow is valued as 150,000- 2000,000 by the revenue web site. but there is a 4 bedroom bungalow next door for sale for over 6 months asking 145,000, there has been no viewers & no offers at that price, surely my house cannot be worth the value the revenue have put on it ?. these houses were built in the 70s.

    • Joe – Revenue have not placed a value on your house. That figure is just a guide based on prices in the general area . You need to place your house in the appropriate valuation band . If you think it is worth 100 to 150 – then put that on the tax return.

  48. The property tax band thye area for my house is band 2 ,i have a kitchen extension does this mean i would have to apply band
    3, Noel

    • Noel – you have to decide what you think your house is worth – based on information from recant sale prices etc etc. A kitchen extension would not add €50k to the value – but it would make it worth more than a similar house without an extension. How much more ?? That depends on how much it cost and how long ago it was done.

  49. We purchased our house a year ago for just over 210,000. Is it necessary to use this as the basis for valuation even though all the online calculators estimate the value of houses in the area the same size as ours as under 200k at the moment?

    • House prices in many areas have dropped in the past year. found that asking prices nationally fell by 9.8 per cent for the 12 months to the end of March, while claims a fall of 6.6 per cent nationally over the same period.
      CSO figures show that at Feb 2013 sale prices fell nationally by 2.6% and outside Dublin by 6.1%

      A fall of 5% would bring your house value to under 200k – so you could easily justify putting your house in the 150 to 200 k band in .

      If you take that CSO figure as being the most accurate

  50. We bought a little house in the old part of Skerries in 1976 for 6500 Irish pounds. We did some repairs but the main strukture of the house is still the same. Now we have no idea, how to value the house and how much tax we will have to pay, because it is in a much lower condition than the everage houses in Skerries

  51. we have bought a local authority house and have heard that all local authority homes are in the 01 band (95euro per year)is this true

    • Lisa – only houses owned by Local Authorities are in band 1 for property tax purposes.
      The funding is going to local authorities anyway – so that low valuation is just a “fix” to avoid them having to do any valuations and to keep payments low.
      You have to value your house yourself. It will be hard to do if you are in the middle of LA houses and there have been no recent sales of private houses.

  52. We have our house on the market for sale what happenes if we pay the property tax then we buy another house this year do we have to pay twice?

    • Theresa – if you own the property on 1st May tou will be liable for the LPT until the end of 2013. You will have to pay it before th esale can go through (buyers solicitor should make sure). The same should happen when you buy a house – the seller must pay the LPT before it can be sold. So – you shouldn’t have to pay twice.

  53. My house was built in 1912 and is the middle of a working farm for which wed be lucky to get 100,000 . It was built a low ceiled 2 up 2 down house and we have added a third bedroom. Thre are massive new builds aroung us ..not on farmyards and I feel we should be on the 1st band and not the 2nd?

    • James . the Revenue estimate is just that – an estimate. You need to value your house to teh best of your ability – and if you feel it is worth less than 100k – then that is the band you should place it in.

  54. Dear Sir/Madam
    We live in an old type farm house deep in the countryside. It was built in 1923, without any bathroom facilities whatsoever. We converted one of the bedrooms into a bathroom,and since we bought the farm, some decades ago we have since added an extra bedroom along with a downstairs bathroom alongh with a utility room and conservatory.
    Because we live close to a river, a great part of our land along with the the public road that accesses our home floods on a regular basis.In 2012 alone, there were at least forty days, hwen it would be impossible to reach our house without the use of an SUV, as regarding going for a walk, forget it.

    We have to hire a contractor every year to cut our ditches to prevent the briars from reaching one another.

    How does one honestly value such a propperty?

  55. Hi there,
    I have just logged onto to the revenue website to organise payment for my father. He has two properties in bedsits/ small flats. It has come up on revenue that he has to pay property tax for each flat/bedist in each house! They have no re-sale value on their own but are part of the house. Has anyone else come up against this? For a house that is worth approx 400,000 it is saying he has to pay €2696.00 for 8 differenet units. This cant be correct? Even for houses over 1million it is not that much. This has to be a mistake??

    Your advice would be appreciated!

    • The tax is charged on each dwelling. If the 8 units are self contained – with their own , kitchen and toilet/shower/bath – then they are separate dwellings.
      Was he not paying the NPPR for each dwelling?
      The estimated amount of 2696 means they have estimated a value of 350 – 400k for each property.
      That estimate sounds like it is based on 8 large houses. The Reveenue estimate is not binding. The lowest he will be able to pay is 45 per property (based on a valuation of under 100k. If you/he feel that a value of less than 100k for each flat is correct – then that is what you declare. (8 *45 = 360) .

  56. I no longer live in Ireland, but this is an outrageous grab for money, hitting the average Irish person. Sure it will help the economy recover, but only barbecue the Irish Government and Taxation Department failed to act when necessary and then proceeded to bail out those responsible for the crisis.
    Perhaps all owners should value their home at 0.

  57. My house was sold in June 2012 but I got bill in the pos. What do I do. I don’t know who bought the house…

    • Tell the revenue that you no longer own it and give them any info you can such as the solicitor involved , the date of sale etc.They should have it on their stamp duty records – they seem to be making a right mess of this LPT.

  58. i live in a two bed county council house in a small village n was wondering how much i have to pay as im just aftr loosing my job and im on jobseeker

    • Bella – If you are a tenant you will not have to pay the property tax.

  59. I own a private house in a council estate, the council still own a few of the houses in the estate, how much would my property tax be?

  60. I moved into my new home a few days before Christmas last.
    I have not received any bill.
    I don’t what to be fined for non payment, being a pensioner paying the bill is enough without more on top. Who should I contact?

  61. Hi,

    I look after a property for a relative living near me. I received my property tax bill a number of weeks ago, yet no property tax bill has arrived to my relative’s house.

    What should I do or whom should I contact?

  62. Pat Kenny recently interviewed Josephine Feehily, in her interview she said…’if any part of the property is covered by commercial rates then the property is not subject to this new tax’…. as this is contrary to the information from the County Council, could you clarify please.

    We own a country property, a bungalow and the studio, two buildings on one property. We pay commercial rates on the studio, both buildings are on one folio and cannot be sold as a separate entity (without planning permission, etc). Are we liable for both commercial and residential tax on this property?

    • Hazel In the case of a property that is used for both commercial and residential purposes, LPT is only due on the residential portion of the property (the part which is not subject to commercial rates).

      Ms Feehily was probably trying to say that if a property is solely used as a dwelling and commercial rates are payable on the property, the property will not be liable to LPT. (ie a B&B)

  63. We own a property which has got planning permission for demolition and rebuild of a new house. On 24 April 2013 we got confirmation from the local council deeming the property unsuitable for use as a dwelling. As this property has been deemed unsuitable for use as a dwelling by the council and is therefore exempt from the NPPRC, is it also exempt from the Local Property Tax? The house will be demolished in next 6 months with plans to start builiding new house immediately.

    • Isabelle – keep that written confirmation from the Council . If the house is not suitable for use as a dwelling on MAy 1st (tomorrow) it will not be liable for LPT. If you get a LPT return do not ignore it – you will need to let revenue know that the property is not classed as a residential property . They will probably want to see the confirmation from the Council.

  64. Am I not entitled to get a breakdown of what services are covered by the property charge? This is standard practice in other countries such as the UK, and in general bussiness. Indeed state bodies won’t entertain a claim for payment if a detailed invoice and tax clearance paperwork are not in order. Payment for a service is fair, I just want to know which service what tax is supposed to be paying for.

    • The government are saying it is to be used to fund local authorities – they can use it towards anything they do.

  65. Hi Money Guide,

    I purchased a property in July 2012 for 185,000 and currently I am in the process of carrying out renovations. The renovations are probably not going to be complete until August. I don’t know what to value my house at…any ideas?

    • If that was my house I would have no problem putting it in the 150 – 200k band unless the renovations ahave already added more than 15k of value.

    • No Norah you are not liable. Only owners are liable or tenants with leases of 20 years or more.

    • You may be exempt under one of these two categories :-
      Exemption Type A.
      New and unused properties purchased from a builder or developer between 1 January 2013 and 31 October 2016 are exempt until the end of 2016.(See end of page for self build houses)

      Exemption Type B.
      Properties purchased by a first time buyer between 1 January 2013 and 31 December 2013 are exempt until the end of 2016 if a) the buyer would have been eligible for mortgage interest relief prior to Jan 2013 and b) the home is used as the person’s sole or main residence.

      You are still expected to fill in a property tax return to claim the exemption.

  66. hi, I live in an area that has been rated at a bungalow is Band 1 and a Detatched house is Band 2. How is a dormer bungalow (3 rooms upstairs) defined – Detatched or Bungalow?

    • Stephne – those valuations you see on the Revenue map are just guidelines. I would have thought that a dormer bungalow is closer to a detached house than a bungalow.

  67. My house is a ‘listed’ building. What discount,considering the impediments/ restrictions now imposed on this property by the local council’s decision, can I claim in relation it’s present valuation re: LPT.

  68. We sold our house and completed on the 1st of May and have now been told by our solicitor that we are liable for the property tax even though our buyers who were also our tenants also owned the property on the 1st. Please advise as I am confused and today is the first time our solicitor has mentioned it!

    • Denise – I gusess you were the owner of the house at 00:01 on 1st May – so strictly you are liable for the tax. You might be able to come to an arrangement with the new owners to get them to pay it – but strictly speaking it looks like you are liable for the tax for 2013. Take the advise of your solicitor.

      • Although the Revenue have said as they were the owners at close of business that buyers are liable. I suppose I’m just cross as solicitor never bothered contacting us and did not contact Revenue to clarify!

  69. Just moving in go our house some time in June are we liable for the tax as isn’t finished as we built it but liveable?

    • Eileen – if the house is suitable for use as a dwelling on May 1st it is liable for the property tax.

  70. if you pay commerical rates on your business\ home are you still liable for the property

    • If you pay rates on all of the property – then you don’t pay property tax. If rates are charged on part of a property (ie a shop below a flat) – then property tax will be payable on the residential portion only.

  71. i submitted a form for the tax to be deducted out of my old age pension on a weekly basis.i posted the form 4 weeks ago and have not recieved a reply.i would like to know if you recieved the form and that everything is correct

    • Bernard – this website is nothing to do with Revenue. You can email them at

      I don’t expect they will be replying to anyone. Deductions won’t start until July at the earliest.

  72. my house is a bungalow over 30 years old and my neighbours house is a large 2 story house just a few years old and both are valued in the range do i quary this and should i lower my valuation to the lower band

    • Denis – the Revenue figure is not a valuation for your house – it is just based on an average for the area. If you think your house is in Band 1 – then you can select that band. Check any similar house sales in your area on the

  73. Hi, I have mislaid the property tax letter. How can I get my Pin No reissued so that I can register before the 28th?

  74. I have missed the deadline to pay tax. (I live in uk and house is rented out).
    What can I do now? I owe €157 for 2013.

    • Marie – the “deadline” was the date that Revenue would have liked everyone to pay by – but they are still accepting property tax returns online. There will be no penalty for being late.

  75. What about the “Attack The Tax” thing … whereby “Acorn to Oak Communications Plc.” have lodged a case in the High Court against the Property taxes legality …

    If you are a Shareholder in this, will Revenue come after you?

    • Amanda – I’m aware of the Attack the TAx SPV and the court action. I would be surprised if Revenue take any notice of those stickers – but we will have to wait and see. Did you sign up to it ?
      Any idea of when the case is being heard ? Have you been told of any progress on the failed case over the Household Charge – is it being appealed?

  76. we are looking to buy a property in the ramelton area of Donegal,What is the maximum useage during the year before the property tax is payable, also are both taxes due on this type of home IE THE STANDARD CHARGE FOR NON PERMINANT HOME AND ALSO THE PROPERTY TAX WE LIVE IN THE UK BUT I WOULD BE IN THE PROPERTY FOR ABOUT HALF OF THE YEAR,also is there a reduction on the property tax if only one person lives there in the UK I have a 25%discount with living alone Thanking you Richard

    • Richard – the property tax is payable in full regardless of the occupation level. Empty properties have the same liability as occupied ones.
      There are no deductions for single people.

  77. I’m very confused at the minute.
    I live in uk but have holiday home in donegal. I have paid Nppr- with a lot of late payments unfortunately!
    Was I supposed to pay property tax as well this year? Or does this come into effect now?
    I also haven’t paid household charge as I didn’t know I was supposed to because of nppr?

    It would be helpful if holiday home owners were sent letters in post or informed some way about these charges!

    Thank you

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