Posted on 7th November 2015 by Accountant

Local Property Tax logoWho is liable to pay LPT 2016

Whoever is the liable person for the residential property on 1 November 2015 (normally is the owner of the property) will be responsible for paying the LPT liability for 2016.

More information about Local Property Tax.

Some local authorities have reduced the LPT rate for 2016.

The LPT charge for 2016 should be automatically adjusted when you access your LPT online account.  Access your LPT record online here.

LPT Charges for 2016

Valuation band Standard rate Some Local Authorities reduced LPT Rate by
1.5% 3.0% 5.0% 7.5% 10.0% 15.0%
€0 to €100,000 €90 €88 €87 €85 €83 €81 €76
€100,001 to €150,000 €225 €221 €218 €213 €208 €202 €191
€150,001 to €200,000 €315 €310 €305 €299 €291 €283 €267
€200,001 to €250,000 €405 €398 €392 €384 €374 €364 €344
€250,001 to €300,000 €495 €487 €480 €470 €457 €445 €420

Local authorities who reduced the LPT rate for 2016

LPT Rate reduced by Local Authority
1.50% Louth County Council
3% Longford County Council
5% Cork County Council
7.50% Kildare County Council
Monaghan County Council
10% Cork City Council
15% Clare County Council
Dublin City Council
D/L Rathdown County Council
Fingal County Council
South Dublin County Council

There are currently 20 local authorities who kept standard rate for 2016.

LPT Payment Options

No matter how you paid your LPT for 2015, you can choose a different payment method for 2016. For Direct Debit, Deduction at Source from your salary or pension, or regular cash payments through a Payment Service Provider, you need to tell Revenue by 25 November 2015 .

Deduction at source: 1st January – 31st December 2016 (continuation of payments such as deduction from Salary/Occupational Pension etc.).

Direct Debit: 15 January – 15 December 2016 (If you continue with direct debits payments from previous year, you don’t need to contact Revenue, the payment will automatically roll over for 2016).

Single Debit Authority will be deducted on 21 March 2016 (you need to tell Revenue by 7 January 2016).

Credit/Debit Card/Cheque/Postal Order payments: must be paid before 7th January 2016.

Cash payments: must be paid before 7th January 2016 (through An Post, Omnivend, Payzone or PayPoint)

Source: Revenue. LPT key dates