Revenue has commenced an information campaign on the upcoming revaluation period for Local Property Tax (LPT) and confirmed it will be corresponding with property owners over the next few weeks to outline the relevant compliance obligations. Revenue has also updated its Local Property Tax (LPT) portal to enable property owners to update their property valuations in advance of the filing deadline of 7 November 2025.
A revaluation of properties for LPT purposes is required on 1 November 2025 and will apply for the years 2026 to 2030 inclusive.
Property owners are required to:
- Value the property as at 1 November 2025,
- Submit the property valuation to Revenue and file a return by 7 November 2025, and
- Confirm the preferred payment arrangement for 2026.
Agents are encouraged to check LPT compliance with their clients in advance of the income tax filing deadlines to avoid unnecessary delays and exposure to the LPT surcharge. Further details are available in a previous news item outlining the changes announced in the General Scheme of Finance (Local Property Tax) (Amendment) Bill 2025.