LPT and Vacant Homes Tax
Local Property Tax (LPT) (payable from 1 July 2013)
The property valuation on 1 November 2021 will determine the amount of LPT due for 2022 to 2025. LPT is charged according to the relevant valuation band that applies to a property valued up to €1.75m. For properties valued more than this, different rates apply. Different rules applied for 2013 – 2021 inclusive.
Vacant Homes Tax
Applies to residential properties that are occupied for less than 30 days in a 12-month period. For the 12 months starting on 1 November 2024, the tax will be charged at a rate seven times the basic rate of Local Property Tax for the property. It will not apply to properties unsuitable for use as a dwelling.
