The 2024 Local Property Tax (LPT) liability date was November 1st 2023.
If you owned a residential property on November 1st 2023 you are liable for the Property Tax on it for 2024.
If your property was not liable for LPT on 1 November 2022 but is liable on 1 November 2023, you must submit an LPT return by 1 December 2023.
Read about Property Tax Exemptions
More here about the LPT Valuation Bands .
If you want to change your property tax payment method for 2024, you should have amended
If you paid the 2023 LPT by Direct Debit or by deduction at source, that method of payment will continue automatically for 2024.
- The payment deadline will be January 12th 2024 for anyone paying the Local Property Tax in full by cash, cheque, postal order, credit card or debit card.
If you have problems paying the Property Tax because of loss of income – it is possible to delay the payment. More here about Deferral of LPT
Anyone who bought a home in 2013 is no longer exempt from LPT – see more about that here
The LPT Helpline is 01 738 3626 . You can access LPT Online here
Information about Property Tax Bands Here
Property Tax 2024 Payment Dates
- 10th January 2024
If you are paying your LPT in full bycash , cheque, postal order, credit card or debit card. – payment must be made by the latest 10th January 2024
- 15th January 2024 – This will be the date of the first LPT monthly direct debit.
- 21st March 2024: Single Debit Authority payments will be deducted from bank accounts on or around this date.
- 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 2024
LPT .
If you have problems paying the Property Tax because of loss of income – it is possible to delay the payment. More here about Deferral of LPT
Vacant Homes Tax
The Vacant Homes Tax is a new measure announced in Budget 2023 (Oct 2022) , which aims to increase the supply of homes for rent or purchase to meet demand.
The first chargeable period commenced on 1 November 2022 and the tax will be payable on 1 January 2024.
A residential property will be within the scope of the Vacant Homes Tax if it has been occupied as a dwelling for less than 30 days in a chargeable period. The Vacant Homes Tax will be charged at a rate equal to three times the property’s existing base Local Property Tax liability, and must be paid in addition to Local Property Tax.
The rate of the Vacant Homes Tax is being increased from three times to five times a property’s existing base Local Property Tax liability. This increase will take effect from the next chargeable period, commencing 1 November 2023.