(LRC Revised)

Number 52 of 2012

FINANCE (LOCAL PROPERTY TAX) ACT 2012

REVISED

Updated to 7 May 2026

Changes to legislation

as of 10 July 2026, this Act is up to date with all changes known to be in force.

This Revised Act is an administrative consolidation of the

Finance (Local Property Tax) Act 2012

. It is prepared by the Law Reform Commission in accordance with its function under

the

Law Reform Commission Act 1975

(3/1975) to keep the law under review and to undertake revision and consolidation

of statute law.

All Acts up to and including the

Mental Health Act 2026

(11/2026), enacted 7 May 2026, and all statutory

instruments up to and including the

Local Property Tax (Local Adjustment Factor) Regulations 2026

(S.I. No. 198 of 2026), made 7 May 2026, were considered in the preparation of this

Revised Act.

Disclaimer: While every care has been taken in the preparation of this Revised Act,

the Law Reform Commission can assume no responsibility for and give no guarantees,

undertakings or warranties concerning the accuracy, completeness or up to date nature

of the information provided and does not accept any liability whatsoever arising from

any errors or omissions. Please notify any errors, omissions and comments by email

to

revisedacts@lawreform.ie.

Number

52

of

2012

FINANCE (LOCAL PROPERTY TAX) ACT 2012

REVISED

Updated to

7 May 2026

ARRANGEMENT OF SECTIONS

PART 1

Preliminary and General

Section

1. Short title and commencement.

2. Interpretation.

2A. Residential

property.

PART 2

Residential Property

3. Meaning of relevant residential property.

3A. Application

of exemptions.

4. Residential property fully subject to municipal rates.

5. Long term mental or physical infirmity.

6. Newly constructed residential properties.

7. Special needs accommodation.

7A. Properties used by a charity for recreational activities.

8. Exemption for first-time buyers.

9. Purchase of new residential properties in the period 2013 to 2016.

10. Unfinished housing estates.

10A. Pyrite-induced damage.

10B. Permanently and totally incapacitated individuals.

10C.

North-South implementation bodies.

10D. Properties

constructed using defective concrete blocks.

10E. Certain

other residential properties constructed using defective concrete blocks.

PART 3

Liable Person

11. Liable persons.

12. Occupation as a basis for Act’s administration and enforcement.

PART 4

Charging Provisions

13. Valuation date.

13A. Valuation

of properties completed or refurbished after valuation date.

14. Change of liable person between consecutive valuation dates.

15. Valuation in

accordance with Revenue guidelines.

(Repealed)

15A. Property adapted for use by disabled persons.

16. Charge to local property tax.

17. Amount of local property tax.

18. No aggregation of chargeable values.

19. Local adjustment factor.

20. Power of elected members of local authority to vary basic rates.

21. Notification of local adjustment factor to the Revenue Commissioners.

PART 5

Care and Management

22. Care and Management of local property tax.

23. Delegation of acts and functions of Revenue Commissioners.

24. Electronic means.

25. Combined forms.

26. Repayment of local property tax.

PART 6

The Register

27. The register.

28. Obligation to register.

29. Registration by delivery of return.

30. Notification of changes.

31. Joint owners of property.

32. Evidence in legal proceedings.

PART 7

Returns

33. Issue of notice by Revenue requiring returns to be made.

34. Claim that person not a liable person.

35. Obligation on liable person to prepare and deliver a return.

36. Preparation and delivery of return by person acting under authority.

37. Company returns.

38. Surcharge for late submission of income tax and corporation tax returns.

39. Particulars to be included in a return.

39A.

Particulars in relation to use of dwelling.

40. Self-assessment and signed declaration.

41. Method of payment and deferral.

41A. Return in

relation to exemptions.

41B. Appeal

against determination in respect of exemptions.

42. One return in respect of jointly owned property.

43. Designated liable person.

44. Electronic delivery of returns.

45. Evidence of failure to deliver a return.

46. Returns by agents and lessees.

PART 8

Revenue Estimates and Assessments

47. Making of Revenue estimate.

48. Amendment of Revenue estimate.

49. Revenue estimate becomes due and payable.

50. Displacement of Revenue estimate by self-assessment.

51. Claim by person notified of estimate that he or she is not a liable person.

52. Self-assessment.

53. Local property tax payable in accordance with self-assessment.

54. Revenue assessment.

55. Making of Revenue assessment.

56. Notice of assessment.

57. Amendment of a Revenue assessment.

58. Time limits for making assessments.

59. Appeals against Revenue assessments.

60. Claim that person not a liable person.

PART 9

Appeals

61. Appeals

against Revenue assessments.

(Repealed)

62. Application

and modification of Part 40 of the Act of 1997.

(Repealed)

63. Power to

issue precepts.

(Repealed)

PART 10

Deduction at Source

Chapter 1

Deduction by employers and pension providers

64. Interpretation (

Chapter 1

).

65. Direction to employer to deduct local property tax.

66. Circumstances in which local property tax to be deducted.

67. Notification to liable person that direction given to employer.

68. Deduction by employer in subsequent periods.

69. Amount of local property tax to be deducted.

70. Revised direction to employer.

71. Withdrawal of direction on request from liable person.

72. Deduction by employer.

73. Cessation of employment.

(Repealed)

74. Payment of local property tax deducted by employer.

75. Failure by employer to remit local property tax.

76. Under-deduction of local property tax by employer.

77. Over-deduction of local property tax by employer.

78. Deduction from net emoluments of certain company directors.

78A. Notification by employer.

79. Return by employer at end of year.

80. End of year statement of deductions to be given to a liable person.

(Repealed)

81. Employer to keep records.

82. Employer treated as if net emoluments paid to a liable person.

Chapter 2

Deduction by Minister for Social Protection

83. Interpretation (

Chapter 2

).

84. Direction to Minister to deduct local property tax.

85. Circumstances in which direction to deduct local property tax may be given.

86. Election for specified method of payment.

87. Notification to liable person that direction given to Minister.

88. Deduction by Minister in subsequent periods.

89. Withdrawal of direction on request from liable person.

90. Amount of local property tax to be deducted.

91. Revised direction to Minister.

92. Deduction by Minister.

93. Remittance of local property tax deducted by the Minister to the Revenue Commissioners.

94. Information to be provided to the Revenue Commissioners.

95. Cessation of scheme payments.

96. Under-deduction of local property tax by Minister.

97. Over-deduction of local property tax by Minister.

98. Statement of deductions.

99. Minister to keep records.

100. Minister treated as if net scheme payments paid to a liable person.

Chapter 3

Deduction by Minister for Agriculture, Food and the Marine

101. Interpretation (

Chapter 3

).

102. Direction to Minister to deduct local property tax.

103. Circumstances in which direction to deduct local property tax may be given.

104. Election for specified method of payment.

105. Notification to liable person that direction given to Minister.

106. Deduction by Minister in subsequent periods.

107. Withdrawal of direction on request from liable person.

108. Amount of local property tax to be deducted.

109. Revised direction to Minister.

110. Deduction by Minister.

111. Remittance of local property tax deducted by the Minister to the Revenue Commissioners.

112. Information to be provided to the Revenue Commissioners.

113. Under-deduction of local property tax by Minister.

114. Over-deduction of local property tax by Minister.

115. Statement of deductions.

116. Minister to keep records.

117. Minister treated as if net scheme payments paid to a liable person.

Chapter 4

Deductions from State payments

118. Deduction of local property tax from State payments.

PART 11

Collection and Enforcement

119. Date for payment of local property tax.

120. Collection and recovery of local property tax.

121. Revenue Commissioners may decide on allocation of payment.

122. Third party payment service providers.

123. Unpaid amount to be a charge on property.

124. No time limit on charge.

125. Meaning of “sale”.

126. Liable person to pay unpaid local property tax on sale of property.

127. Unpaid local property tax to remain as a charge on property.

127A. Charges on property following sale.

128. Confirmation that local property tax paid.

129. Tax clearance certificates and deferred local property tax.

PART 12

Deferred Payment of Local Property Tax

130. Interpretation (

Part 12

).

131. Meaning of deferral.

132. Income threshold for deferral.

133. Income threshold increased by mortgage payments.

133A. Personal representatives.

133B. Personal Insolvency Act 2012.

133C. Excessive financial hardship.

134. Continuation of deferral.

135. Appeal against Revenue determination that liable person not entitled to deferral.

136. Payments made against deferred amount.

137. Charge on property.

138. Limit on deferred amount.

139. Occurrence of relevant events.

PART 13

Revenue Powers

140.

Authorised person.

(Repealed)

141. Right of Revenue officer to make enquiries.

142. Appeal against a Revenue officer’s enquiries.

143. Power to

inspect property.

(Repealed)

144. Inspection of records relating to deduction at source.

PART 14

Offences and Penalties

145. Penalties in respect of non-compliance with

Part 10

.

146. Penalty for failure to deliver a return.

147. Penalty for false statement or false representation.

147A. Assessment as evidence of amount of tax payable.

148. Application of certain provisions of the Act of 1997.

149. Interest on overdue tax.

150. Repayment of interest.

PART 15

Information Required by the Revenue Commissioners

151. Information to be provided to the Revenue Commissioners.

152. Information to be provided by the Revenue Commissioners.

153. Relevant persons.

PART 16

Household Charge

154. Interpretation (

Part 16

).

155. Cessation of household charge.

156. Arrears of household charge.

PART 17

Supplementary Provisions

157. Transfer of local property tax to the Local Government Fund.

158. Amendment to the Act of 1997.

159. Extension of certain Acts.

SCHEDULE

Amendment of the Act of 1997

Acts Referred to

Agriculture Appeals Act 2001

2001, No. 29

Building Control Act 1990

1990, No. 3

Building Control Act 2007

2007, No. 21

Building Control Acts 1990 and 2007

Capital Acquisitions Act 2003

2003, No. 1

Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010

2010, No. 24

Electricity Regulation Act 1999

1999, No. 23

Finance Act 1992

1992, No. 9

Gas (Interim) Regulation Act 2002

2002, No. 10

Health (Nursing Homes) Act 1990

1990, No. 23

Inland Revenue Regulation Act 1890

53 & 54 Vict., c.21

Local Government Act 2001

2001, No. 37

Local Government (Charges) Act 2009

2009, No. 30

Local Government (Financial Provisions) Act 1978

1978, No. 35

Local Government (Household Charge) Act 2011

2011, No. 36

Local Government (Sanitary Services) Act 1964

1964, No. 29

Medical Practitioners Act 2007

2007, No. 25

Provisional Collection of Taxes Act 1927

1927, No. 7

Registration of Title Act 1964

1964, No. 16

Residential Tenancies Act 2004

2004, No. 27

Social Welfare Consolidation Act 2005

2005, No. 26

Stamp Duties Consolidation Act 1999

1999, No. 31

Statute of Limitations 1957

1957, No. 6

Taxes Consolidation Act 1997

1997, No. 39

Valuation Act 2001

2001, No. 13

Value-Added Tax Consolidation Act 2010

2010, No. 31

Number

52

of

2012

FINANCE (LOCAL PROPERTY TAX) ACT 2012

REVISED

Updated to

7 May 2026

AN ACT TO PROVIDE FOR THE IMPOSITION OF AN ANNUAL TAX TO BE CALLED “LOCAL PROPERTY TAX” IN RESPECT OF CERTAIN RESIDENTIAL PROPERTIES AND FOR THE ESTABLISHMENT AND MAINTENANCE

OF A REGISTER OF RESIDENTIAL PROPERTIES IN THE STATE BY THE REVENUE COMMISSIONERS

AND TO PROVIDE FOR RELATED MATTERS.

[26

th December

, 2012]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS

Annotations

Modifications (not altering text)

C1

Functions assigned to Tax Appeals Commission under Act extended and construed (21.03.2016)

by

Finance (Tax Appeals) Act 2015

(59/2015), ss. 5(2) and 7, S.I. No. 110 of 2016.

Performance of Commission’s functions through Commissioners and staff

5.

...

(2) Any function assigned

by this Act or the Taxation Acts to the Commission or the Commissioners, other

than a function specified in

section 6

(2) (b), (f), (g), or (j), may be performed by any

one or more of the Commission’s staff acting under the Commission’s

authority.

...

Functions of Commissioners performable by one of their number

7.

(1) Any provision of this Act, or the Taxation Acts, that confers a function on the

Commissioners shall be read as conferring the function on, and accordingly as enabling,

subject to the rules of procedure, if any, adopted under section 6 (5), the function

to be performed by, any one of the Commissioners.

(2) Without prejudice to the generality of subsection (1), the granting of authority

of the kind referred to in section 5(2) to a member or members of staff may, subject

to the rules of procedure, if any, adopted under

section 6

(5), be done by any one of the Commissioners.

C2

Reference to function of a “Commissioner” or “a member of the Commission” under Act construed (21.03.2016) by

Finance (Tax Appeals) Act 2015

(59/2015), s. 9(7), S.I. No. 110 of 2016.

Temporary Commissioners

9.

...

(7) Notwithstanding that a temporary Commissioner is not, by virtue of

section 4

(2), to be regarded as a member of the Commission, where a function of a Commissioner

falls to be performed by a temporary Commissioner, references in such of the provisions

of—

(a) this Act, other than those disapplied by subsection (6), or

(b) the Taxation Acts,

as are relevant to the performance of that function, to—

(i) a Commissioner, or

(ii) a member of the Commission,

shall be read as including references to a temporary Commissioner.

Editorial Notes

E1

Act included in definition of “Taxation Acts” (21.03.2016) by

Finance (Tax Appeals) Act 2015

(59/2015), s. 2(i), S.I. No. 110 of 2016.

Annotations

Modifications (not altering text)

C1

Functions assigned to Tax Appeals Commission under Act extended and construed (21.03.2016)

by

Finance (Tax Appeals) Act 2015

(59/2015), ss. 5(2) and 7, S.I. No. 110 of 2016.

Performance of Commission’s functions through Commissioners and staff

5.

...

(2) Any function assigned

by this Act or the Taxation Acts to the Commission or the Commissioners, other

than a function specified in

section 6

(2) (b), (f), (g), or (j), may be performed by any

one or more of the Commission’s staff acting under the Commission’s

authority.

...

Functions of Commissioners performable by one of their number

7.

(1) Any provision of this Act, or the Taxation Acts, that confers a function on the

Commissioners shall be read as conferring the function on, and accordingly as enabling,

subject to the rules of procedure, if any, adopted under section 6 (5), the function

to be performed by, any one of the Commissioners.

(2) Without prejudice to the generality of subsection (1), the granting of authority

of the kind referred to in section 5(2) to a member or members of staff may, subject

to the rules of procedure, if any, adopted under

section 6

(5), be done by any one of the Commissioners.

C2

Reference to function of a “Commissioner” or “a member of the Commission” under Act construed (21.03.2016) by

Finance (Tax Appeals) Act 2015

(59/2015), s. 9(7), S.I. No. 110 of 2016.

Temporary Commissioners

9.

...

(7) Notwithstanding that a temporary Commissioner is not, by virtue of

section 4

(2), to be regarded as a member of the Commission, where a function of a Commissioner

falls to be performed by a temporary Commissioner, references in such of the provisions

of—

(a) this Act, other than those disapplied by subsection (6), or

(b) the Taxation Acts,

as are relevant to the performance of that function, to—

(i) a Commissioner, or

(ii) a member of the Commission,

shall be read as including references to a temporary Commissioner.

Editorial Notes

E1

Act included in definition of “Taxation Acts” (21.03.2016) by

Finance (Tax Appeals) Act 2015

(59/2015), s. 2(i), S.I. No. 110 of 2016.

ARRANGEMENT OF SECTIONS

PART 1

Preliminary and General

Section

1. Short title and commencement.

2. Interpretation.

2A. Residential

property.

PART 2

Residential Property

3. Meaning of relevant residential property.

3A. Application

of exemptions.

4. Residential property fully subject to municipal rates.

5. Long term mental or physical infirmity.

6. Newly constructed residential properties.

7. Special needs accommodation.

7A. Properties used by a charity for recreational activities.

8. Exemption for first-time buyers.

9. Purchase of new residential properties in the period 2013 to 2016.

10. Unfinished housing estates.

10A. Pyrite-induced damage.

10B. Permanently and totally incapacitated individuals.

10C.

North-South implementation bodies.

10D. Properties

constructed using defective concrete blocks.

10E. Certain

other residential properties constructed using defective concrete blocks.

PART 3

Liable Person

11. Liable persons.

12. Occupation as a basis for Act’s administration and enforcement.

PART 4

Charging Provisions

13. Valuation date.

13A. Valuation

of properties completed or refurbished after valuation date.

14. Change of liable person between consecutive valuation dates.

15. Valuation in

accordance with Revenue guidelines.

(Repealed)

15A. Property adapted for use by disabled persons.

16. Charge to local property tax.

17. Amount of local property tax.

18. No aggregation of chargeable values.

19. Local adjustment factor.

20. Power of elected members of local authority to vary basic rates.

21. Notification of local adjustment factor to the Revenue Commissioners.

PART 5

Care and Management

22. Care and Management of local property tax.

23. Delegation of acts and functions of Revenue Commissioners.

24. Electronic means.

25. Combined forms.

26. Repayment of local property tax.

PART 6

The Register

27. The register.

28. Obligation to register.

29. Registration by delivery of return.

30. Notification of changes.

31. Joint owners of property.

32. Evidence in legal proceedings.

PART 7

Returns

33. Issue of notice by Revenue requiring returns to be made.

34. Claim that person not a liable person.

35. Obligation on liable person to prepare and deliver a return.

36. Preparation and delivery of return by person acting under authority.

37. Company returns.

38. Surcharge for late submission of income tax and corporation tax returns.

39. Particulars to be included in a return.

39A.

Particulars in relation to use of dwelling.

40. Self-assessment and signed declaration.

41. Method of payment and deferral.

41A. Return in

relation to exemptions.

41B. Appeal

against determination in respect of exemptions.

42. One return in respect of jointly owned property.

43. Designated liable person.

44. Electronic delivery of returns.

45. Evidence of failure to deliver a return.

46. Returns by agents and lessees.

PART 8

Revenue Estimates and Assessments

47. Making of Revenue estimate.

48. Amendment of Revenue estimate.

49. Revenue estimate becomes due and payable.

50. Displacement of Revenue estimate by self-assessment.

51. Claim by person notified of estimate that he or she is not a liable person.

52. Self-assessment.

53. Local property tax payable in accordance with self-assessment.

54. Revenue assessment.

55. Making of Revenue assessment.

56. Notice of assessment.

57. Amendment of a Revenue assessment.

58. Time limits for making assessments.

59. Appeals against Revenue assessments.

60. Claim that person not a liable person.

PART 9

Appeals

61. Appeals

against Revenue assessments.

(Repealed)

62. Application

and modification of Part 40 of the Act of 1997.

(Repealed)

63. Power to

issue precepts.

(Repealed)

PART 10

Deduction at Source

Chapter 1

Deduction by employers and pension providers

64. Interpretation (

Chapter 1

).

65. Direction to employer to deduct local property tax.

66. Circumstances in which local property tax to be deducted.

67. Notification to liable person that direction given to employer.

68. Deduction by employer in subsequent periods.

69. Amount of local property tax to be deducted.

70. Revised direction to employer.

71. Withdrawal of direction on request from liable person.

72. Deduction by employer.

73. Cessation of employment.

(Repealed)

74. Payment of local property tax deducted by employer.

75. Failure by employer to remit local property tax.

76. Under-deduction of local property tax by employer.

77. Over-deduction of local property tax by employer.

78. Deduction from net emoluments of certain company directors.

78A. Notification by employer.

79. Return by employer at end of year.

80. End of year statement of deductions to be given to a liable person.

(Repealed)

81. Employer to keep records.

82. Employer treated as if net emoluments paid to a liable person.

Chapter 2

Deduction by Minister for Social Protection

83. Interpretation (

Chapter 2

).

84. Direction to Minister to deduct local property tax.

85. Circumstances in which direction to deduct local property tax may be given.

86. Election for specified method of payment.

87. Notification to liable person that direction given to Minister.

88. Deduction by Minister in subsequent periods.

89. Withdrawal of direction on request from liable person.

90. Amount of local property tax to be deducted.

91. Revised direction to Minister.

92. Deduction by Minister.

93. Remittance of local property tax deducted by the Minister to the Revenue Commissioners.

94. Information to be provided to the Revenue Commissioners.

95. Cessation of scheme payments.

96. Under-deduction of local property tax by Minister.

97. Over-deduction of local property tax by Minister.

98. Statement of deductions.

99. Minister to keep records.

100. Minister treated as if net scheme payments paid to a liable person.

Chapter 3

Deduction by Minister for Agriculture, Food and the Marine

101. Interpretation (

Chapter 3

).

102. Direction to Minister to deduct local property tax.

103. Circumstances in which direction to deduct local property tax may be given.

104. Election for specified method of payment.

105. Notification to liable person that direction given to Minister.

106. Deduction by Minister in subsequent periods.

107. Withdrawal of direction on request from liable person.

108. Amount of local property tax to be deducted.

109. Revised direction to Minister.

110. Deduction by Minister.

111. Remittance of local property tax deducted by the Minister to the Revenue Commissioners.

112. Information to be provided to the Revenue Commissioners.

113. Under-deduction of local property tax by Minister.

114. Over-deduction of local property tax by Minister.

115. Statement of deductions.

116. Minister to keep records.

117. Minister treated as if net scheme payments paid to a liable person.

Chapter 4

Deductions from State payments

118. Deduction of local property tax from State payments.

PART 11

Collection and Enforcement

119. Date for payment of local property tax.

120. Collection and recovery of local property tax.

121. Revenue Commissioners may decide on allocation of payment.

122. Third party payment service providers.

123. Unpaid amount to be a charge on property.

124. No time limit on charge.

125. Meaning of “sale”.

126. Liable person to pay unpaid local property tax on sale of property.

127. Unpaid local property tax to remain as a charge on property.

127A. Charges on property following sale.

128. Confirmation that local property tax paid.

129. Tax clearance certificates and deferred local property tax.

PART 12

Deferred Payment of Local Property Tax

130. Interpretation (

Part 12

).

131. Meaning of deferral.

132. Income threshold for deferral.

133. Income threshold increased by mortgage payments.

133A. Personal representatives.

133B. Personal Insolvency Act 2012.

133C. Excessive financial hardship.

134. Continuation of deferral.

135. Appeal against Revenue determination that liable person not entitled to deferral.

136. Payments made against deferred amount.

137. Charge on property.

138. Limit on deferred amount.

139. Occurrence of relevant events.

PART 13

Revenue Powers

140.

Authorised person.

(Repealed)

141. Right of Revenue officer to make enquiries.

142. Appeal against a Revenue officer’s enquiries.

143. Power to

inspect property.

(Repealed)

144. Inspection of records relating to deduction at source.

PART 14

Offences and Penalties

145. Penalties in respect of non-compliance with

Part 10

.

146. Penalty for failure to deliver a return.

147. Penalty for false statement or false representation.

147A. Assessment as evidence of amount of tax payable.

148. Application of certain provisions of the Act of 1997.

149. Interest on overdue tax.

150. Repayment of interest.

PART 15

Information Required by the Revenue Commissioners

151. Information to be provided to the Revenue Commissioners.

152. Information to be provided by the Revenue Commissioners.

153. Relevant persons.

PART 16

Household Charge

154. Interpretation (

Part 16

).

155. Cessation of household charge.

156. Arrears of household charge.

PART 17

Supplementary Provisions

157. Transfer of local property tax to the Local Government Fund.

158. Amendment to the Act of 1997.

159. Extension of certain Acts.

SCHEDULE

Amendment of the Act of 1997

Number

52

of

2012