397:" – based on the "rateable valuation" of the property – to the local council. Rates were used by local authorities to provide services such as mains water and refuse collection. Rates for private residences were abolished in 1977, with local authorities instead receiving funding from central government. They continue in operation for commercial property.
42:
The tax is based upon the assessed market value of the property in May 2013. This valuation is to be used as the basis for a half-year payment in 2013, as well as 3 further full year payments in 2014, 2015 and 2016. The tax due is calculated via a system of market bands. The initial national central
324:
On 6 May 2013, the
Revenue Commissioners reported that 1.2 m household lds (74%) have paid the property tax. In August 2013, the Revenue said 1.58 m households have paid the tax, and over €175 m has been collected. Anyone who still has not paid by August 2013, will have the tax deducted from their
311:
In order to claim an exemption as part of your LPT Return, you must provide certain information, such as your name, PPSN, property ID, and property address. Additionally, some exemptions may require you to submit supporting documentation to
Revenue.
272:
In the case of properties valued over €1 million, no banding applies – 0.18% is charged on the first €1 million (€1,800) and 0.25% on the balance. The government estimates that 85% to 90% of all properties falls within the first five taxation bands.
315:
To claim an exemption for the years 2023 to 2025, even if you missed claiming it for 2022, you can reach out to the LPT branch in
Revenue. If you have already submitted an LPT Return without claiming an exemption, you should contact Revenue again.
43:
rate of the tax is 0.18% of a property's value up to €1 million, and in the case of properties valued over €1 million, 0.25% on the balance. From 1 January 2015, local authorities will be able to vary LPT rates -/+ 15% of the national central rate.
30:. The tax is assessed on residential properties. The owner of a property is liable (though in the case of leases over twenty years, the tenant becomes liable). The revenue raised is used to fund the provision of services by
369:
It was an annual tax, charged at the rate of 1.5% per annum on the portion of the market value of an owner-occupied house which was greater than (in 1996) £101,000, as long as the household income exceeded £30,100.
454:
354:, for collection from 2009 to 2012. It was a flat-rate charge of €200, that was payable respect of residential property that was not the owner's only or main residence.
373:
Exemption from the RPT was possible if certain buildings were open to the public. This means that the exemption from RPT was possible in the case of property such as
26:) is annual self-assessed tax charged on the market value of all residential properties in Ireland. It came into effect on 1 July 2013 and is collected by the
342:, for collection in 2012. It was a flat-rate charge of €100 on each principal private residence, and acted as a precursor for the local property tax.
661:
31:
656:
494:
651:
429:
573:
281:
If some conditions are met, certain properties are exempt from LPT. Each exemption has its own set of qualifications.
476:
615:
596:
305:- Property purchased, constructed, or adapted for a person who is permanently and completely disabled
440:
555:
536:
400:
Refuse collection services are no longer operated or funded by local authorities in
Ireland.
27:
382:
8:
515:
378:
374:
409:
636:
581:
645:
293:- Residential properties owned by a charitable organization or a public body
516:"Revenue says property tax from non-payers to be taken at source next week"
308:- Properties used as residential accommodation by charitable organizations
287:- Properties that have been certified as having significant pyrite damage
394:
520:
284:
These types of properties may be exempt from Local
Property Tax (LPT):
302:- Properties that have been vacated by their owners due to illness
350:
The non-principal private residence charge was introduced by the
477:"Property Tax in Ireland: The Ultimate Guide for Landlords"
393:
Prior to 1977, all property owners in
Ireland had to pay "
345:
290:- Properties constructed with faulty concrete blocks
495:"Household tax dodgers pay up as Revenue closes in"
362:The residential property tax was introduced in the
34:and includes transfers between local authorities.
643:
510:
508:
340:Local Government (Household Charge) Act 2011
505:
357:
338:The household charge was introduced by the
637:Revenue Commissioners – Local Property Tax
328:
474:
614:Book (eISB), electronic Irish Statute.
613:
595:Book (eISB), electronic Irish Statute.
594:
554:Book (eISB), electronic Irish Statute.
553:
535:Book (eISB), electronic Irish Statute.
534:
644:
616:"electronic Irish Statute Book (eISB)"
597:"electronic Irish Statute Book (eISB)"
556:"electronic Irish Statute Book (eISB)"
537:"electronic Irish Statute Book (eISB)"
475:Valcheva, Kristina (3 February 2023).
346:Non-principal private residence charge
37:
662:Taxation in the Republic of Ireland
366:and was abolished on 5 April 1997.
352:Local Government (Charges) Act 2009
333:
13:
296:- Nursing homes that are licensed
14:
673:
657:Post-2008 Irish economic downturn
630:
607:
381:mansion—partially open for the
652:2013 establishments in Ireland
588:
566:
547:
528:
487:
468:
447:
422:
1:
415:
276:
7:
403:
10:
678:
430:"Local Property Tax (LPT)"
319:
574:"Revenue Commissioners –
299:- Commercial real estate
576:Residential Property Tax
388:
358:Residential property tax
620:www.irishstatutebook.ie
601:www.irishstatutebook.ie
560:www.irishstatutebook.ie
541:www.irishstatutebook.ie
329:Previous property taxes
57:LPT in 2014 (1 yr) (€)
28:Revenue Commissioners
584:on 15 December 2012.
443:on 21 December 2012.
383:Irish Cancer Society
260:950,001 to 1,000,000
325:salary or pension.
38:Valuation and rates
481:www.ptireturns.com
249:900,001 to 950,000
238:850,001 to 900,000
227:800,001 to 850,000
216:750,001 to 800,000
205:700,001 to 750,000
194:650,001 to 700,000
183:600,001 to 650,000
172:550,001 to 600,000
161:500,001 to 550,000
150:450,001 to 500,000
139:400,001 to 450,000
128:350,001 to 400,000
117:300,001 to 350,000
106:250,001 to 300,000
95:200,001 to 250,000
84:150,001 to 200,000
73:100,001 to 150,000
54:valuation band (€)
49:Valuation band (€)
20:local property tax
499:Irish Independent
385:'s Daffodil Day.
270:
269:
32:local authorities
669:
624:
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586:
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580:. Archived from
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532:
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525:
524:. 2 August 2013.
512:
503:
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491:
485:
484:
472:
466:
465:
459:
451:
445:
444:
439:. Archived from
434:
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364:Finance Act 1983
334:Household charge
46:
45:
677:
676:
672:
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667:
666:
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375:Charles Haughey
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279:
53:
40:
12:
11:
5:
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664:
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631:External links
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437:www.revenue.ie
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501:. 6 May 2013.
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455:"Budget 2022"
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29:
25:
21:
16:
619:
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582:the original
575:
568:
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540:
530:
519:
498:
489:
480:
470:
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441:the original
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62:0 to 100,000
41:
23:
19:
17:
15:
52:Midpoint of
646:Categories
462:www.gov.ie
416:References
410:Hearth tax
277:Exemptions
521:RTÉ News
404:See also
379:Kinsealy
320:Payment
263:975,000
252:925,000
241:875,000
230:825,000
219:775,000
208:725,000
197:675,000
186:625,000
175:575,000
164:525,000
153:475,000
142:425,000
131:375,000
120:325,000
109:275,000
98:225,000
87:175,000
76:125,000
266:1,755
255:1,665
244:1,575
233:1,485
222:1,395
211:1,305
200:1,215
189:1,125
178:1,035
65:50,000
458:(PDF)
433:(PDF)
395:rates
389:Rates
167:945
156:855
145:765
134:675
123:585
112:495
101:405
90:315
79:225
18:The
377:'s
68:90
24:LPT
648::
618:.
599:.
558:.
539:.
518:.
507:^
497:.
479:.
460:.
435:.
622:.
603:.
578:"
562:.
543:.
483:.
464:.
22:(
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