What is Local Property Tax (LPT)?
Local Property Tax (LPT) is an annual tax charged on all residential properties in the State and came into effect in 2013. A half-year payment was due in 2013, with a full-year payment due for 2014 and each year thereafter.
The LPT is collected by the Revenue Commissioners and further details on the Local property Tax are available on Revenue’s website: https://www.revenue.ie/en/property/local-property-tax/lpt-revaluation-2021/index.aspx
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