Photograph: Bryan O'BrienRevenue this week said it 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. Property owners were required to do three things: determine the value of their property, as at the valuation date November 1st. For this category of property owner, an LPT surcharge of 10 per cent will apply to income tax, corporation tax, or capital gains tax liability for the year. For example, for an income tax liability of €15,000 in income tax, the surcharge would be €1,500, even if the LPT liability is €95. For self-employed property owners, a 10 per cent surcharge is added to the total income tax, corporation tax, or capital gains tax liability where the LPT return has not been filed, or there is an LPT liability outstanding.

Source: The Irish Times March 27, 2026 15:24 UTC