The property tax in Ireland

In Ireland, property tax, known as the Local Property Tax (LPT), is an annual charge paid by property owners based on their property’s market value. The tax helps fund local government services like waste collection and road maintenance. Properties are categorized into valuation bands, with higher-value properties paying more. The tax is self-assessed and payable to the Revenue Commissioners, who oversee collections and enforcement. Certain properties, like primary residences below a specified value, may qualify for reductions or exemptions. Overall, LPT ensures property owners contribute to local infrastructure and services proportionally to their property's worth.