Property Tax Forms On The Way

From March 14th onwards  An Post will be busy delivering about 1.6 million LPT (Local Property Tax)  forms and leaflets all over Ireland.

The Revenue LPT forms should start arriving from March 14th onwards and it could be 4 weeks until they are all delivered – so some people might not get them until after Easter .

The property tax forms will contain details of the Revenue estimate of the Property Tax due. This estimate is not a valuation of the property – and owners are obliged to indicate which valuation band their house belongs to. You do not have to match the Revenue estimate – it is just a figure based on average house values in your area and is not a personalised figure.
See more here about Valuing a House for Property Tax

Any home owner  who  uses the Revenue Online Service  (ROS) to complete their Income Tax returns should receive their Property Tax return via the ROS system. If your accountant or other agent files your tax returns on your behalf via ROS – you will get a property tax form in the post like everyone else.

The forms have to be returned by May 7th 2013 and the liability date and valuation  date is May 1st.
See what is on the Local Property Tax Form here .

Only residential properties are liable for Property Tax – and that is defined in the legislation as “any building that is in use or is suitable for use as a dwelling

In theory – people probably shouldn’t be returning forms until after May 1st – because that is the liability and valuation date. If someone gives a house value on a form in March or April – there is always the possibility that ownership could change or something could happen to the house before May 1st that could change the value .

If you do not receive a Property Tax Return for any property for which you are the liable person – you are still required to submit a Return. Revenue have said that liable owners who don’t get  a form  will be able to  complete and submit a Return online at . Alternatively they can contact Revenue and a paper Return will be sent out .

The Address for the Property Tax Section is
LPT Branch, P.O. Box 1, Limerick

Lo-Call: 1890 200 255

Calling from Outside Ireland : +353 1 702 3049

Don’t assume that you are not liable if you haven’t been sent a form. When the house is eventually sold or passed on the Property Tax (plus possible penalties and interest) will still have to be paid.

We expect that many forms will be sent out to non owners or or might 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.

If you get a Property Tax form and you are not the liable person  or the property is not a residential property , you need to inform Revenue  in writing within 30 days . You should provide the following information in support of your claim:

● The name(s), address(es) and PPSN(s) of the liable person(s).

● The reason(s) why you consider you are not the liable person, or why the property is not a residential property.

● Whatever supporting documentation (copies are sufficient) may be relevant, e.g. copy of a lease agreement if you are a tenant; proof of sale of the property before 1 May 2013, etc.

Send your letter to: LPT Branch, P.O. Box 1, Limerick

There are 13 different types of exemption that owners can claim – see the List of Property Tax Exemptions here .  Even if the property is exempt you still need to fill in and return the form.

All you need to Know about the  Property Tax