What is the Local Property Tax?
As announced in Budget 2013, an annual Local Property Tax (LPT) will come into effect from 1 July 2013.
Local Property Tax (LPT) is a tax payable on the market value of residential property. It will come into effect from 1 July 2013.
It will be administered by Revenue and a half-year charge will apply in 2013.
Local Property Tax Waiver List
Below is a list of developments (including maps) that are considered to be in a ‘Seriously Problematic Condition’ and to which an exemption from the Local Property Tax under Section 10 of the Finance (Local Property Tax) Act 2012 applies, as per criteria set out by the Department of the Environment, Community and Local Government.
A comprehensive guide, FAQ document and online interactive valuation facility can be accessed via www.revenue.ie
- Local Property Tax (LPT) Frequently Asked Questions (PDF Document, 183 KB)
- Exemption from Local Property Tax (LPT) Frequently Asked Questions (PDF Document, 102 KB)
Unfinished Housing Development Definitions
In the case of the Unfinished Housing Development Survey as carried out by the Department of the Environment, Community and Local Government in 2012 , issues arose regarding definitions in relation to two matters, namely, what is a completed housing development, and when is a development (or part of a development) in a seriously problematic condition.
These definitions, issued to local authorities in May 2012 by the Department of the Environment, Community and Local Government are as follows:
‘Completed’ in the context of the survey does not necessarily mean that all the works required in terms of building regulations and/or the planning permission have been completed. Minor outstanding works, such as individual house electricity connections, entrance gates, decoration etc. would not be regarded as significant. A development can be regarded as finished if the following have been substantially completed: dwellings, roads and footpaths, lighting, water supply, waste water infrastructure and open spaces.
A dwelling unit should be deemed to be in a seriously problematic condition if, in the opinion of the relevant Local Authority the following essential public infrastructure and amenity standards have not been met:
- Installation and commissioning of public lighting (subsequent maintenance issues such as individual lamp standards not working etc. should be discounted);
- Provision of potable water supply;
- Provision of wastewater collection, treatment and disposal systems (if provided on a stand-alone basis to serve the particular UHD) sufficient to ensure that, in the opinion of the local authority, no pollution or public health issues are arising;
- Access road to at least base course level (including, where required, provision for parking);
- Provision of access to the dwelling by constructed footpath;
- Provision of open space capable of serving the amenity needs of permitted dwelling and being suitable for access and use by members of the public.
Deficiencies in the landscaping (e.g. tree planting) of public open space or similar would not render a development to be in a seriously problematic condition. In addition, for developments constructed in phases, access to public open space meeting the criteria above in other phases of the development is sufficient.
For further information please contact:
New Registration Form
(PDF Document, 3,442 kbs)
- Required to be completed when you are registering your property for the first time.
- Additional Properties Form (PDF Document, 494 kbs)
Required when you intend to register more than two properties on your account.
- Remove Properties Form (PDF Document, 382 kbs)
- Required where you no longer own a property previously registered and now wish to de-register.
- Apply for a Refund Form (PDF Document, 1,469 kbs)
- Required where you have registered and paid for a property and you now believe a refund of this charge is due to you.