Dáil Éireann Debate, Wednesday - 6 May 2026
212. Deputy Thomas Gould asked the Tánaiste and Minister for Finance whether the Revenue Commissioners can fast-track resolution of outstanding local property tax payments for those seeking the fair deal scheme or local authority grants. [31937/26]
Amharc ar fhreagraI am advised by Revenue that Local Property Tax is administered in accordance with the provisions set out in the Finance (Local Property Tax) Act 2012 (as amended). The legislation outlines the obligations for all residential property owners. LPT is a self-assessed tax and, in common with other self-assessed taxes, certain responsibilities rest with the property owner (liable person), and all property owners must ensure the annual LPT charge is paid on time.
Revenue’s longstanding approach is to make compliance with tax obligations as straightforward as possible. The LPT online service provides a simple and efficient means for property owners to access their records and to complete and submit returns and payments. Available 24 hours a day, the service allows users to check liabilities and balances due, and to make or amend payment options at their convenience. It also enables property owners to print a statement confirming LPT compliance for grant purposes by selecting ‘View Payment History’.
Revenue offers a range of payment options to assist property owners meet their LPT obligations in a way that best suits individual circumstances. Property owners can opt to make one single payment or spread payments over the year. They can also authorise another person to make payments on their behalf.
Further information and guidance regarding LPT payment options is also available on Revenue’s website at: www.revenue.ie/en/property/local-property-tax/paying-your-lpt/index.aspx.
In addition, a dedicated LPT Helpline Service operates to assist property owners who cannot avail of online facilities, or who require assistance in meeting their LPT obligations. This Helpline operates from 9:30 to 16:30, Monday to Friday. Property owners can contact the Helpline to make a payment for LPT, through one of the single, or phased payment options.
Revenue engages with property owners who wish to enter into phased payment arrangements to clear outstanding LPT liabilities over time. Property owners with arrears are encouraged to contact Revenue, either through the LPT Helpline or via the secure MyEnquiries facility, to agree a mutually acceptable payment arrangement. Once such an arrangement is agreed, LPT compliance is met for the purposes of the fair deal scheme and/or local authority grants.
If the Deputy is aware of a specific taxpayer that requires assistance, he can provide the details through the Oireachtas Helpline telephone number and Revenue will make direct contact with the taxpayer.
