The 2022 Local Property Tax (LPT) liability date was November 1st 2021.
If you owned a residential property on November 1st 2021 you are liable for the Property Tax on it for 2022.
This year , all homes needed to be revalued for LPT. The band ranges have changed for 2022.
Read about Property Tax Exemptions
More here about the changes to LPT Valuation Bands in 2022.
If you wanted to change your payment method for 2022, you needed to
If you paid the 2021 LPT by Direct Debit or by deduction at source, that method of payment will continue automatically for 2022.
- The payment deadline is January 12th 2022 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
Property Tax Valuation
All the original Property Tax valuations from 2013 are to be replaced with fresh valuations on November 1st 2021.
Information about 2022 Property Tax Amounts Here
LPT is a self-assessed tax. This means that you will need to:
- Self-assess the value of your property at 1st November 2021. The valuation of your property on this date will determine the amount of LPT you pay for 2022 and for the three years from 2023 to 2025.
- Submit your LPT Return, including your valuation, by 10th November 2021 (Was previously 7th Nov )
- LPT returns can be made online. If you have not used the LPT online service for previous years, Revenue will issue you with a paper Form LPT1 – LPT Return along with a covering letter.
A Property Tax return will also have to be filed in respect of exempt properties going forward and that the return should include a claim to such exemption.
Previously, no return was required for exempt properties and exemptions were deemed to apply without a specific claim.
Property Tax 2022 Payment Dates
- 12th January 2022
If you are paying your LPT in full bycash , cheque, postal order, credit card or debit card. – payment must be made by the latest 12th January 2022
- 15th January 2022 – This will be the date of the first LPT monthly direct debit.
- 21st March 2022: 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 2022
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