Adjustments to your LPT Record by Revenue

Revenue may adjust your LPT record for a number of reasons. For example, your LPT charge for 2015 may have been reduced as a result of your local authority reducing the LPT rate for 2015.

Local Authority Reduction for 2015

From 2015 onwards, local authorities can vary the basic LPT rate on residential properties situated within their administrative area. The basic LPT rate can be increased or decreased by up to 15%. This is referred to as the “Local Adjustment Factor” (LAF). 14 local authorities have reduced the LPT rate for 2015. The reductions range from 1.5% to 15%. The following table confirms which local authorities have reduced the LPT rate:

If my local authority reduced the LPT rate do I need to apply to Revenue for the reduction?

No action is required. Your local authority has notified Revenue of the reduction in the LPT rate and Revenue automatically adjusted your LPT record for 2015. If you are paying your LPT by deduction at source or by direct debit, Revenue will confirm the revised amount of LPT due for 2015 to the relevant organisation (that is, your employer, Department of Social Protection, Department of Agriculture, Food and the Marine or your financial institution).

How can I confirm which local authority has been assigned to my property? If it’s wrong, what should I do?

This information is included in your online LPT record below the address details for your property. Because county boundaries and postal addresses are not always aligned, there will be cases where the local authority assigned to a property is incorrect and this may result in an incorrect LPT rate for 2015.

You can access your online LPT record by Logging into LPT On-line using your PPSN, Property ID and PIN. If the local authority assigned to your property is incorrect, you should immediately submit an online enquiry to Revenue as follows:

1. Click on “Your Enquiries” (located beside the “logout” button at the top of the Screen)
2. Select “Add a New Enquiry”
3. At ‘My Enquiry Relates To’ select ‘LPT Query’.
4. At ‘And More Specifically’ select “Change your Local Authority” from the drop down menu.
5. You will then be asked to enter details of your enquiry which should include the name of the Local Authority that you wish Revenue to assign to your property.
6. At ‘Email Address’ and ‘Email Confirmation’ enter an email address at which Revenue can contact you.
7. Click “Submit Enquiry”

When a member of the Customer Services team has dealt with your enquiry, Revenue will contact you to confirm that your LPT record has been updated. You can then arrange for payment of your 2015 LPT charge.

If you cannot access your online LPT record please contact the LPT helpline at 1890 200 255 for assistance.

I’m not sure which local authority should be assigned to my property. How can I establish my local authority?

In general local authority boundaries correspond to geographical county boundaries. If you are unsure about which local authority your property is located in, you may contact the local authority nearest to you for confirmation.

How can I confirm whether my LPT rate for 2015 has changed?

You should check your online LPT record to confirm the amount of LPT due for 2015 and whether your LPT rate has changed.

LPT charge for 2015 (basic rate):			 €405.00
Local Authority Reduction at 10%: 	       	         € 41.00
Total LPT charge:                         		 €364.00