The new Local Property Tax (LPT) period begins in 2026. The value of your property on the
1 st of November 2025 is used to determine how much LPT you pay each year for the years
2026 to 2030.
If you are the owner of a property on the 1 st of November 2025, you are the liable person for
the LPT annual charge for 2026. Liable persons are required to file and submit a revised
market valuation of the relevant property to Revenue by the 7 th of November 2025 in order to
determine the LPT annual charge for the 2026 to 2030 period.
Revenue guidance states that the following three steps must be completed by liable persons for LPT 2026:
1. Determine the value of your property, as at the valuation date 1 November 2025.
2. Submit this valuation to Revenue on your LPT return by 7 th of November 2025.
3. Confirm your LPT payment arrangement for the year 2026.
Revenue also provides guidance on how you can assess the value of your property and also
have an online valuation tool on their website to assist you with your return.
It is important to note that even if your property is exempt from LPT, you are still required to
value your property by the 7 th of November 2025 and submit your LPT return to claim your
exemption.
Should you have any queries in relation to the above or conveyancing in general, please do
not hesitate to contact Sally-Ann McCoy or Pauline Horkan on 01 2960666.
