Thursday, 16 December 2021
Department of Finance
The Finance (Local Property Tax) (Amendment) Act 2021 provides for a revaluation of residential properties to form the basis of the Local Property Tax (LPT) charge from 2022.
While the LPT filing deadline passed on 10 November, it is evident that property owners are still making their best efforts to file their returns as these continue to be received by Revenue. As part of the LPT return, information was sought in relation to the current occupancy of each residential property and, where unoccupied, the reason and duration for this.
Revenue will be undertaking analysis of the information collected on this matter, in conjunction with my Department once all returns received are processed. Revenue expects that this information will be made available early in 2022.
While detailed analysis of the returns is not yet available, Revenue publishes preliminary statistics on LPT on a regular basis on its website.