Revenue issued a press release last week confirming that Local Property Tax (LPT) returns and payments have been now made for over 1.9 million properties, as part of last year’s revaluation process. However, the statistics show that returns in respect of approximately 390,000 properties remain outstanding, albeit payment arrangements are in place in respect of 227,000 of these properties.
Revenue is requesting all residential property owners who have not filed an LPT return to do so immediately. Revenue has advised that it will be writing to non-compliant property owners as part of its LPT compliance campaign.
For property owners who have not yet made arrangements to pay their 2026 liability, a range of flexible payment options remain available including payment by direct debit or salary deduction over a reduced ten-month period, or alternatively a single annual deduction.
Compliance letters will shortly issue to property owners in employment where a return has not been filed or where a payment arrangement is not in place. Property owners in this category will be given a two‑week deadline to submit their return and payment. If they fail to do so, Revenue will instruct their employer to begin deducting LPT from their employment income. Further correspondence will issue in due course to other categories of property owners.
For the 227,000 property owners who have payment arrangements in place but have yet to file a return, Revenue is requesting these property owners to file their LPT return and update their valuation band as failure to do so will result in enforcement action.
Revenue’s website includes an interactive valuation tool to assist property owners in assessing the value of their property which is intended as a guide only. We have outlined further relevant details in our earlier newsletter item. Updated property statistics are available on the Revenue website and includes the latest data for LPT, Vacant Homes Tax and Residential Zoned Land Tax.
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