New data from Revenue shows that Local Property Tax (LPT) returns and payments have been completed for more than 1.9 million properties. However, approximately 390,000 properties still have outstanding returns, the tax authority said. Of these, 227,000 have either paid the estimated LPT in full or set up a payment instruction.
Revenue has issued a reminder to residential property owners who have not yet submitted a return as part of last year’s revaluation process. The valuation submitted determines the LPT charge for each year from 2026 to 2030.
The tax authority has launched its annual non-compliance campaign this week. Letters will be sent initially to property owners who are employed, warning that they have two weeks to submit their return and payment. If they fail to comply, Revenue will instruct their employer to begin deducting LPT directly from wages. Letters to other categories of property owners will follow, the agency said.
Katie Clair, Manager of Revenue’s Local Property Tax Branch, said the majority of property owners have met their obligations but stressed that submitting a return is a legal requirement. “A key part of the return is selecting the LPT valuation band that applies to the market value of the property on 1 November 2025,” she said.
Clair added that even homeowners who have already paid in full, have a rollover payment arrangement, or agree with Revenue’s estimate must still file a return to confirm the correct valuation band. “Property owners now need to make sure they engage with Revenue and submit their LPT Return,” she said.
Revenue highlighted that the simplest way to submit an LPT return is online, using the official LPT portal. Property owners will need their Personal Public Service Number (PPSN), property ID, and PIN. These details are available on any correspondence previously received from Revenue regarding the property’s LPT.
The non-compliance campaign underscores Revenue’s ongoing efforts to ensure all residential property owners meet their statutory obligations. Officials said filing a return promptly can prevent deductions being made from wages and avoid further enforcement action.
The Local Property Tax applies to all residential properties in Ireland, with rates determined by the valuation band selected during the revaluation process. Revenue said timely submission is essential to maintain accurate records and ensure fair taxation across all households.
