Local Property Tax (LPT)

Solution Properties

Solution ID:

222001000101573

Last Modified Date:

Thu Aug 27 09:24:59 UTC 2026

Taxonomy Path:

Case category//How do I...//governmental/legislative compliance

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Local Property Tax (LPT)

Description

Local Property Tax (LPT) is a self-assessed tax. It is a charge on the market value of residential properties in the State.

This article explains what your legal obligations are as an employer. It explains how to import the information into Sage Payroll.

Cause

Resolution

You have a legal obligation to collect LPT from any employee who chooses to deduct it from their salary.

For these employees, Revenue notifies you on the Revenue Payment Notification (RPN) certificate.

Once you have downloaded an RPN with LPT details, LPT is deducted. Revenue can issue instructions to deduct LPT at any time throughout the year.

The LPT deductions appear on your employees' payslips.

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