Updated on 16th October 2014 by Accountant

Local Property Tax logoWho is liable to pay LPT 2015

Whoever is the liable person for the residential property on 1 November 2014 (normally is the owner of the property) will be responsible for paying the LPT liability for 2015.

You will find detailed information regarding Local Property Tax here.

Some local authorities have reduced the LPT rate for 2015.

The LPT charge for 2015 should be automatically adjusted when you access your LPT online account.  Access your LPT record online here.

LPT Charges for 2015

Local Property Tax for 2015
Local Authority reduced LPT Rate by
Band Number Valuation Range in EUR Standard
Rate
1.5% € 3% € 7.5% € 10% € 15% €
01 0 to 100,000 90 88 87 83 81 76
02 100,001 to 150,000 225 221 218 208 202 191
03 150,001 to 200,000 315 310 305 291 283 267
04 200,001 to 250,000 405 398 392 374 364 344
05 250,001 to 300,000 495 487 480 457 445 420
06 300,001 to 350,000 585 576 567 541 526 497
07 350,001 to 400,000 675 664 654 624 607 573
08 400,001 to 450,000 765 753 742 707 668 650
09 450,001 to 500,000 855 842 829 790 769 726
10 500,001 to 550,000 945 930 916 874 850 803
11 550,001 to 600,000 1,035 1,019 1,003 957 931 879
12 600,001 to 650,000 1,125 1,108 1,091 1,040 1,012 956
13 650,001 to 700,000 1,215 1,196 1,178 1,123 1,093 1,032
14 700,001 to 750,000 1,305 1,285 1,265 1,207 1,174 1,109
15 750,001 to 800,000 1,395 1,374 1,353 1,290 1,255 1,185
16 800,001 to 850,000 1,485 1,462 1,440 1,373 1,336 1,262
17 850,001 to 900,000 1,575 1,551 1,527 1,456 1,417 1,338
18 900,001 to 950,000 1,665 1,640 1,615 1,540 1,498 1,415
19 950,001 to 1,000,000 1,755 1,728 1,702 1,623 1,579 1,491
Property valued at €1.2m 2,300 2,265 2,231 2,127 2,070 1,955
Property valued at €1.5m 3,050 3,004 2,958 2,821 2,745 2,592
Local authorities who reduced the LPT rate for 2015
LPT Rate reduced by Local Authority
1.5% Louth County Council
3% Limerick City and County Council
Longford County Council
Mayo County Council
Westmeath County Council
7.5% Kildare County Council
10% Cork County Council
Cork City Council
15% Clare County Council
Dublin City Council
D/L Rathdown County Council
Fingal County Council
South Dublin County Council
Wicklow County Council

Note:The other 17 local authorities did not reduce the LPT rate for 2015.

LPT Payment Options

No matter how you paid your LPT for 2014, you can choose a different payment method for 2015. You can choose to pay in full, in a single payment or spread your payments over 2015:

Deduction at source: 1st January – 31st December 2015 (continuation of payments such as deduction from Salary/Occupational Pension etc.).

Direct Debit: 15 January – 15 December 2015 (continuation of direct debits payments).

Regular cash payments throughout 2015 (through An Post, Omnivend, Payzone or PayPoint).

Single Debit Authority will be deducted on 21 March 2015.

Credit/Debit Card/Cheque/Postal Order payments: must be paid before 7th January 2015.

Cash payments: must be paid before 7th January 2015 (through An Post, Omnivend, Payzone or PayPoint)

Source: Revenue.ie