Local Property Tax – What do I need to do for 2016?
Local Property Tax
The deadline for paying your 2016 Local Property Tax (LPT) charge in full is 7th January 2016.
If you paid your LPT for 2015 by lump sum or cash payment and have not yet made arrangements to pay the 2016 charge, you need to do so as soon as possible. See “Who received a letter from Revenue?” below for further advice on what you need to do for 2016.
Revenue is writing to those who paid their 2015 LPT by deduction at source or by direct debit if there is a local authority rate change for 2016. These payment methods will automatically roll over into 2016 so no action is required. See “Who will not receive a letter from Revenue?” below for further details.
This year is similar to last year because 11 local authorities have reduced their LPT rate resulting in 7 different LPT rates. The reductions range from 1.5% to 15%. 5 local authorities have increased their rate compared to last year; Cork County Council, Limerick City Council, Mayo County Council, Westmeath County Council and Wicklow County Council. Revenue will make the changes automatically. Because county boundaries and postal addresses are not always aligned, there will be cases where the LPT rate is incorrect. If the local authority assigned to a property needs to be changed, owners can let us know online or contact the LPT helpline. A dedicated team will be available to handle these cases.
Who is liable to pay LPT for 2016?
Local Property Tax 2016. If you are the liable person for the residential property on 1 November 2015 you have to pay LPT for 2016. If you (as an owner) sell your residential property after 1 November 2015 you will be liable to pay LPT on the property for 2016, even if it is sold before the end of 2015.
How much is due for 2016?
The amount of LPT due for 2016 depends on the value declared for the property on 1 May 2013 and the LPT rate applying to your property for 2016. Some local authorities have adjusted the LPT rate for 2016. The LPT charge for 2016 on properties located within the local authority’s administrative area has been automatically adjusted to take account of the change notified by the local authority to Revenue.
Online payment option
You can confirm how much LPT is due for 2016 on your property by accessing your LPT record online using your PPSN, Property ID and PIN.
Details of property valuation bands and the amount due for 2016 are available at: Confirming the amount of LPT due for 2016. The table includes the amount due when reductions in the LPT rate are taken into account.
“Login to LPT On-line” to select your payment method for 2016
If you do not have your Property ID or PIN you can apply on-line to have your Property ID and PIN reissued to you. If you cannot apply online you should call the helpline on 1890 200 255 (ROI only) or +353 1 7023049 (From outside ROI)
Who received a letter from Revenue?
You will have received a letter from Revenue (by post or to your ROS inbox) if you paid your 2015 LPT in one lump sum (that is, by single debit authority, debit card, credit card, cash, cheque or postal order) or if you made regular payments by cash. The letter includes your Property ID and PIN and confirms the amount due for 2016. If you own more than one property the letter confirms the total amount of LPT due for 2016 on all of your properties.
The letter also confirms whether your local authority varied the LPT rate for 2016. Further details are available at: Adjustments to your LPT Record by Revenue.
What you need to do if you received a letter from Revenue:
- If you wish to avail of a phased payment option such as Direct Debit, Deduction at Source or regular cash payments through a Payment Service Provider, you should confirm your payment method by 25 November 2015. This allows enough time to have your preference in place for the start of the year. If you have missed this deadline you need to confirm your new phased payment method as soon as possible.
- If you prefer to pay in full with a single payment by cash, cheque, postal order, credit card or debit card, you can do so anytime that suits you but you must pay by 5pm on 7 January 2016 at the latest.
- If you agree to pay in full by Single Debit Authority by 7 January 2016, Revenue will not debit your account until 21 March 2016 unless you indicate an earlier date.
The simplest way to confirm your payment method is by accessing your LPT record on-line. Step-by-step instructions on how to choose and confirm your payment method on-line are available for: Single property owners, and Multiple property owners. If you require assistance please use the my Account option or contact the LPT helpline at 1890 200 255 (ROI only) or +353 1 7023049 (From outside ROI).
Options for paying your 2016 LPT
No matter how you paid your 2015 LPT, you can select a different payment method for 2016. You can choose to pay in full, in a single payment or spread your payments over 2016:
- Deduction at source from salary or occupational pension, or from certain payments received from the Department of Social Protection or the Department of Agriculture, Food and the Marine.
- Monthly direct debit from a current account in a bank or certain credit unions.
- Making regular cash payments throughout 2016 or making a single cash payment through a payment service provider (An Post, Omnivend, Payzone or PayPoint).
- Paying in full by Single Debit Authority (like an electronic cheque) which will be debited by Revenue on 21 March 2016.
- Paying in full by Debit Card or Credit Card. Your payment will be deducted on the day you complete the transaction online.
- Paying in full by cheque or postal order which will be processed as soon as Revenue receives it.
The due date for paying your 2016 LPT depends on the payment method you select:
- 5pm on 7 January 2016: Latest date for paying in full by cash, cheque, postal order, credit card or debit card.
- January 2016: Phased payments by deduction at source and regular cash payments through a payment service provider to start in January.
- 15 January 2016: Monthly direct debit payments start and continue on 15th each month thereafter.
- 21 March 2016: Single Debit Authority payment deducted.
Who will not receive a letter from Revenue?
Revenue will not be writing to you if you paid your 2015 LPT by phased payment method (that is, deduction at source from salary/occupational pension or from certain Government payments or direct debit) where the was no rate change by the local authority from last year or deferred the full charge or if you claimed an exemption. Your current payment method/exemption will automatically apply for 2016 so there is no need to contact Revenue.
If your local authority varied the basic LPT rate for 2016, you do not need to take any action. Revenue automatically adjusted the amount of LPT due for 2016 on your property and will confirm the revised amount to the relevant organisation (that is, your employer, Department of Social Protection, Department of Agriculture, Food and the Marine or your financial institution).
If you wish to change your payment method for 2016, you can access your LPT record online and confirm the new payment method by 25 November 2015 (if you wish to select an alternative phased payment method) or by 5pm on 7 January 2016 (if you wish to pay the tax in full, in a single payment). If you require assistance, please contact the LPT helpline on 1890 200 255(ROI only) or +353 1 7023049 (From outside ROI).
I claimed a deferral of the tax in 2013. What action do I need to take?
If you deferred the full amount in 2013, 2014 or 2015 no action is required. If you deferred 50% of your LPT liability in 2013, 2014 or 2015, you need to select the partial deferral option for 2016 and a payment method for the remaining 50% of your 2016 liability.
Note: You must contact Revenue if your circumstances change, as it may impact on your qualification for deferral.
What should I do if I qualify for a deferral for 2016?
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