More than 170,000 property owners who have not paid LPT to face Revenue ‘noncompliance campaign’

Revenue is to start a “noncompliance campaign” in relation to almost 170,000 property owners who have not filed a local property tax (LPT) return or put a payment in place.

Revenue issued a statement on Tuesday reminding residential property owners who have not filed an LPT return as part of last year’s revaluation process to “do so now”.

The property valuation submitted through this process determines the LPT charge applicable for each year from 2026 to 2030.

Revenue has published LPT statistics that show returns and payments have been made for over 1.9 million properties.

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It said there are returns outstanding for about 390,000 properties. Of those, the LPT estimate has been paid in full, or a payment instruction is in place, for 227,000 properties.

“Property owners are advised to complete their LPT return and ensure that appropriate payment arrangements are in place,” it said.

“This week, letters will issue to property owners in employment advising them that they have a fortnight to file their return and payment, or their employer will be instructed to begin deducting their LPT from their wages. Further letters to other categories will follow.

“These property owners still have to file their LPT return and update their valuation band. Failure to do so will result in enforcement action.”

Katie Clair, manager of Revenue’s LPT branch, said: “Now that the annual debit instruction date of March 20th has passed, I’d like to thank the 1.4 million property owners who have paid LPT for 2026.

“While the majority have filed their return and paid their liability, we are reminding all residential property owners that they were legally required to submit an LPT return to Revenue last November.

“A key part of the return is selecting the LPT valuation band that applies to the market value of the property on November 1st, 2025.

“Regardless of whether you have paid in full or have a rollover payment arrangement in place or even where you agree with the notice of estimate that Revenue has made for your property, you still need to file an LPT return to confirm the correct valuation band of your property.

“Such property owners now need to make sure that they engage with Revenue and submit their LPT return.”