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Adjustments to your LPT Record by Revenue

Revenue may adjust your LPT record for a number of reasons. For example, your LPT charge for 2015 may have been reduced as a result of your local authority reducing the LPT rate for 2015.

Local Authority Reduction for 2015

From 2015 onwards, local authorities can vary the basic LPT rate on residential properties situated within their administrative area. The basic LPT rate can be increased or decreased by up to 15%. This is referred to as the “Local Adjustment Factor” (LAF). 14 local authorities have reduced the LPT rate for 2015. The reductions range from 1.5% to 15%. The following table confirms which local authorities have reduced the LPT rate:

LPT Rate for 2015

Local Authority Has the LPT rate changed?    LPT Rate reduced by:
Carlow County Council no -
Cavan County Council no -
Clare County Council yes 15%
Cork County Council yes 10%
Cork City Council yes 10%
Donegal County Council no -
Dublin City Council yes 15%
Dun Laoghaire Rathdown County Council yes 15%
Fingal County Council yes 15%
Galway City Council no -
Galway City Council no -
Kerry County Council no -
Kildare County Council yes 7.5%
Kilkenny County Council no -
Laois County Council no -
Leitrim County Council no -
Limerick City & County Council yes 3%
Longford County Council yes 3%
Louth County Council yes 1.5%
Mayo County Council yes 3%
Meath County Council no -
Monaghan County Council no -
Tipperary County Council no -
Offaly County Council no -
Roscommon County Council no -
Sligo County Council no -
South Dublin County Council yes 15%
Waterford City & County Council no -
Westmeath County Council yes 3%
Wexford County Council no -
Wicklow County Council yes 15%

If my local authority reduced the LPT rate do I need to apply to Revenue for the reduction?

No action is required. Your local authority has notified Revenue of the reduction in the LPT rate and Revenue automatically adjusted your LPT record for 2015. If you are paying your LPT by deduction at source or by direct debit, Revenue will confirm the revised amount of LPT due for 2015 to the relevant organisation (that is, your employer, Department of Social Protection, Department of Agriculture, Food and the Marine or your financial institution).

How can I confirm which local authority has been assigned to my property? If it’s wrong, what should I do?

This information is included in your online LPT record below the address details for your property. Because county boundaries and postal addresses are not always aligned, there will be cases where the local authority assigned to a property is incorrect and this may result in an incorrect LPT rate for 2015.

You can access your online LPT record by Logging into LPT On-line using your PPSN, Property ID and PIN. If the local authority assigned to your property is incorrect, you should immediately submit an online enquiry to Revenue as follows:

  1. Click on “Your Enquiries” (located beside the “logout” button at the top of the Screen)
  2. Select “Add a New Enquiry”
  3. At ‘My Enquiry Relates To’ select ‘LPT Query’.
  4. At ‘And More Specifically’ select “Change your Local Authority” from the drop down menu.
  5. You will then be asked to enter details of your enquiry which should include the name of the Local Authority that you wish Revenue to assign to your property.
  6. At ‘Email Address’ and ‘Email Confirmation’ enter an email address at which Revenue can contact you.
  7. Click “Submit Enquiry”


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