IN THE LATEST figures published by Revenue, it has been confirmed that 1.9 million properties have made their Local Property Tax returns and payments.

However, approximately 390,000 properties have their returns outstanding.

Of that figure, 227,000 property owners have not filed their returns but have paid the LPT estimate in full or have a payment instruction in place.

This leaves 170,000 properties that have yet to make their returns and payments and have not made any payment in place.

From this week onwards, Revenue said it will send letters to property owners in employment disclosing that they have two weeks to make their returns and payments, or else their employer will be instructed to deduct the LPT from their wages.

Further letters to other categories will also be sent.

Katie Clair, manager of Revenue’s Local Property Tax Branch, said today that while the majority of property owners have filed their returns, Revenue is reminding all residential property owners that they were legally required to submit their LPT return last year in which the 7 November deadline was extended to 12 November by Revenue.

Selecting the LPT valuation band that correctly applies to the property is a “key part” of the return, Clair said.

The valuation bands and charges were updated last year, increasing the charge for properties valued under €525,000 by between €5 and €25.

The valuation bands for 2026-2030 increased LPT charges for properties valued under €1.26m by between 5% and 6%

The increase also included a higher rate of 0.25% charged on properties valued between €1.26m and €2.1m, and a o.3% rate charged on properties valued in excess of €2.1m.

“Regardless of whether you have paid in full or have a rollover payment agreement in place or even where you agree with the Notice of Estimate that Revenue have made for your property, you still need to file an LPT Return to confirm the correct valuation band of your property,” Clair said.

Clair added that those who have yet to make their payment “need to make sure that they engage with Revenue and submit their LPT return.”

Revenue said the easiest way to submit the LPT return is online, through the LPT portal, but a phone line is also available. 

Users will need their PPSN, Property ID and pin, and the ID can be found on any correspondence they have received from Revenue regarding their LPT.