Even if you have missed the local property tax deadline, you are still required to make a return. But it notes in that letter that it will “continue to seek submission of your LPT return and confirmation from you of your property valuation”. I don’t agree with local property tax. Revenue will not clear the sale of any property where there is outstanding local property tax due, or where your LPT returns are not up to date. In certain circumstances, you can defer payment of local property tax fully or in part.

Source: The Irish Times November 06, 2025 19:38 UTC