Extension To Local Property Tax Filing Deadline

Revenue Commissioners have extended the filing deadline for Local Property Tax for 2026 to Wednesday 12 November 2025 at 5.30pm.

As a property owner, it is essential to be fully aware of the latest requirements and changes regarding LPT effective for the 2026 to 2030 period.

What are the key changes to LPT?

• The new valuation date for LPT is 1 November 2025. Property owners must value their property based on its market value as of that date. This valuation will set the LPT charge applicable for the five-year period from 2026 to 2030. There will be no revaluation mid-cycle, regardless of market fluctuations or property improvements until 1 November 2030.
• The deadline to submit your updated LPT return is now 12 November 2025. This return must include your self-assessed valuation band and your chosen payment method for 2026.
• The valuation bands have been widened by approximately 20%, and base LPT charges have increased slightly.

What do I to need to do:

• Determine your property’s market value as of 1 November 2025, using recent sale prices, valuation tools, or official guides.
• Select the correct valuation band for your property based on this market value.
• File your LPT return by 12 November 2025 deadline through the official LPT online portal (myAccount/ROS).
• Choose your payment method for 2026 (single payment or phased payments).

Key Dates:

• January 2026 – phased payments start for deduction at source and regular cash payments through a Payment Service Provider (PSP). The approved PSPs are An Post and Payzone.
• 9 January 2026 – latest date for paying in full through an approved PSP, or by debit or credit card.
• 15 January 2026 – monthly direct debit payments start and continue on the 15th day of every month.
• 20 March 2026 – deduction date for Annual Debit Instruction (ADI) payment.

Additional Considerations

• If you sell your property after 1 November 2025 but before the end of 2026, you remain liable for the full 2026 LPT payment. The buyer becomes liable from 1 November 2026 onward.
• Any unpaid LPT or penalties form a charge on the property, which must be cleared before selling or transferring ownership.
• Being proactive in meeting your LPT obligations will avoid penalties and ensure compliance with current legislation.

If you have any further property enquiries please do not hesitate to contact Roisin Bennett on 01 6619500 or rbennett@reddycharlton.ie or your usual Reddy Charlton contact.