Local Property Tax (LPT)

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.

Employer legal obligations

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 RPN certificate.

Once you have downloaded an RPN with LPT details, LPT deducts.

The LPT deductions appear on your employees' payslips.

Read the legislation changes for the new tax year in our article:

• Legislation changes for the 2024 tax year