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Local property tax

Local property tax (LPT) is a self-assessed tax charged on the market value of residential properties in the state.

 Notice of variation to the basic rate of local property tax

In pursuance of the provisions of section 20(2) of the Finance (Local Property Tax) Act 2012 (as amended) at a meeting of Clare County Council, New Road, Ennis, Co. Clare, on 12th September 2022 a resolution was passed to the effect that the basic rate of local property tax should stand varied upwards by 15 per cent for the period 1st of November 2022 to 31st of October 2024 (multi-annual decision) in respect of relevant residential properties situated in the local authority's administrative area. 

Every property is liable for local property tax ( LPT), if it is a residential property. 

LPT is administered by Revenue. Revenue has provided an interactive tool and information on this website to help determine the value of a property and meet LPT obligations. 

Full details on LPT obligations can be accessed at the Revenue website.

Page last reviewed: 14/09/22

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