Local Property Tax

The local property tax (LPT) is annual self-assessed tax charged on the market value of all residential properties in Ireland. It came into effect on 1st July 2013 and is collected by the Revenue Commissioners.

The Revenue Commissioners offer a range of methods for paying LPT. You can opt to make one single payment or spread your payments over the year. You can pay for single or multiple properties with one payment method. If you are a multi property owner, all payments and payment methods must be set up online. Anyone can make a payment for LPT once they are authorised by the liable person.

Local Property Tax adjustment factor

The Finance (Local Property Tax) Act 2012 (as amended), makes specific provision that elected members of a local authority may pass a formal resolution to vary the basic rate of the Local Property Tax for their administrative area by a percentage known as the local adjustment factor. The members of Waterford City and County Council meet each September to consider this matter. They may set a local adjustment factor within the range of +/- 15% of the basic rate, or may decide not to adjust the basic rate, on an annual basis.


Notice of the passing of a resolution to vary the rate of Local Property Tax for 2021
In pursuance of the provisions of section 20 of the FINANCE (LOCAL PROPERTY TAX) ACT 2012 (as amended), I the undersigned, hereby notify the Minister for Housing, Planning and Local Government of the passing of a resolution at a meeting of the above mentioned local authority on the 22nd September 2020 to the effect that the basic rate of local property tax should stand varied upwards by ten per cent (10%) for the year 2021 in respect of relevant residential properties situated in the local authority’s administrative area.

Signed: Michael Walsh, Chief Executive. Dated: 23rd September 2020