Property Tax

An annual self-assessed Local Property Tax (LPT) charged on the market value of all residential properties in the State came into effect with the passing of the Finance (Local Property Tax) Act 2012 . It is being administered by Revenue and a half-year charge applied in 2013. A full year charge applies in 2014.

Owners of private residential properties, which were not the owner's main residence during the years 2009 to 2013, may apply to Laois County Council for a certificate to confirm that all charges on the property have been paid before selling or transferring the property to a new owner.

Owners of private residential properties, who were the owner's main residence during the years 2010 to 2013, may apply to Laois County Council for a certificate to confirm that their property was exempt from charges for a specified period of time before selling or transferring the property to a new owner.

Owners of private residential properties, which were not the owner's main residence during the years 2009 to 2013, must pay a charge on the property to the Non Principal Private Residence Bureau through Laois County Council.

Laois County Council provide information and advice to owners of private residential properties, which were not the owner's main residence during the years 2009 to 2013, to inform them about the annual charge, possible exemptions, penalties and proof of payment.