Liability for local property tax?

• [broken link removed]Local Property Tax Guide ( PDF 4.2MB)
• [broken link removed]Sample Form LPT1 ( PDF 640.6KB)
• [broken link removed]Local Property Tax (LPT) Frequently Asked Questions ( PDF 182KB)

Local Property Tax (LPT) is a tax payable on the market value of residential properties in the State. A half-year charge applies for 2013.


When must I own the property to be liable to pay LPT?
If a property is a residential property on the ownership date in a year, LPT is due to be paid on the property.
If you are the liable person in respect of the property on the ownership date you are liable to pay the LPT.



For 2013 the ownership date is 1 May 2013 and for any other year it is 1 November in the preceding year.
Therefore, if you own a residential property on 1 May 2013, you are liable for LPT for 2013. If you sell your
property after 1 May 2013 you are still liable to LPT for 2013 and the liability is payable in full at the time of
the sale.

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11.1 What about the Household Charge and the Non-Principal Private Residence Charge (NPPR)?
• The Household Charge will be abolished from 1 January 2013.
• The arrears of the Household Charge for 2012 will be capped at €130 if paid to the Local Government Management Agency by 30 April 2013.
•
Where the Household Charge for 2012 has not been paid by 1 July 2013 the arrears amount will be increased to €200 and will be included as part of the LPT liability in respect of the property. In effect, the arrears of the Household Charge will be converted into LPT and collected through the LPT system. Revenue will pursue this additional liability when the LPT system is fully operational. Interest and penalties under the LPT system will apply to the additional €200.
•
The annual NPPR charge will apply for 2013 and should be paid to the relevant local authority.

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