The 2024 Local Property Tax (LPT) liability date is November 1st 2024.
If you ownd a residential property on November 1st 204 you are liable for the Property Tax on it for 2025.
If your property was not liable for LPT on 1 November 2023 but is liable on 1 November 2024, you must submit an LPT return by 2nd December 2024.
Read about Property Tax Exemptions
More here about the LPT Valuation Bands .
If you want to change your property tax payment method for 2024, you should amend
If you paid the 2024 LPT by Direct Debit or by deduction at source, that method of payment will continue automatically for 2025.
- The payment deadline will be January 10th 2025 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
Information about Property Tax Bands Here
Property Tax 2025 Payment Dates
- 10th January 2025
If you are paying your LPT in full bycash , cheque, postal order, credit card or debit card. – payment must be made by the latest 10th January 2024
- 15th January 2025 – This will be the date of the first LPT monthly direct debit.
- 21st March 2025: 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 2025
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
Vacant Homes Tax
The Vacant Homes Tax is a new measure announced in Budget 2023 (Oct 2022) , which aims to increase the supply of homes for rent or purchase to meet demand.
A residential property will be within the scope of the Vacant Homes Tax if it has been occupied as a dwelling for less than 30 days in a chargeable period
The first chargeable period commenced on 1 November 2022 and the tax was due on 1 January 2024.
The Vacant Homes Tax was charged at a rate equal to three times the property’s existing base Local Property Tax liability, and has to be paid in addition to Local Property Tax.
The second chargeable period for VHT is 01 November 2023 to 31 October 2024. The rate of VHT for this period is five times the basic rate of LPT for 2024. Due 1st Jan 2025.