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Local Property Tax deadline is fast approaching

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By Ted Healy of DNG TED HEALY

By now everyone will be aware that the Local Property Tax (LPT) return deadline is fast approaching on November 7.

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So this week we give a quick easy to follow guide on the LPT; who is liable, how properties are assessed, what rates apply and how to pay.

Who Pays?

In essence, residential properties suitable for use as a dwelling (occupied or unoccupied) are subject to LPT. Certain properties were and continue to be exempt from the LPT, including properties unoccupied for an extended period by an ill or infirm liable person, or properties affected by pyrite or mica.

Some previous exemptions, such as new or unused properties purchased or built after 2013 or properties in unfinished housing estates, will no longer apply and now fall liable for LPT in 2022 and thereafter.
The owner of the residential property is legally liable for the LPT.

How is it Assessed?

The LPT is a value based tax and uses market values at its core. It is a self assessment tax with the onus on the property owner to value the property. It was first introduced in 2013 with property values set at market values in May of that year.

This year has seen a number of reforms of the system with the valuation bands largely increased and a revaluation date of November 1, 2021. The amount payable in 2021 will apply for the next four years, until 2025.

Revenue have issued a Notice of Estimate to each household which outlines an estimated liability. It is important to note that this is a guide only and liable persons are still required to value their property.

They can do so by using a number of different valuation sources or guides, including Revenue's online interactive valuation guide, the Residential Property Price Register, the use of a professional valuer, local real estate agents, or commercial property sales websites such as daft.ie or myhome.ie.

Once the taxpayer submits the valuation, Revenue’s estimated liability will be replaced by the self-assessed property valuation and the respective LPT charge.

Failure to submit a LPT return or the submission of an undervaluation may be subject to a penalty of €1,000 or a challenge by Revenue. At the same time, Revenue will pursue the estimated LPT liability amount using the available collection and enforcement options.

What is the rate?

The tax rate is set by central Government and was initially 0.18% for properties up to a value of €1m, with a higher rate of 0.25% levied on more valuable properties.

Given the increase in property prices and the inevitable rise in LPT liabilities, the Government has widened the valuation bands and reduced the lower rate (to 0.1029%, with the higher rates of 0.25% and 0.3%).

The following are the new valuation bands:

Local authorities have the power to vary the basic rate up or down by 15% annually. Kerry County Council have levied an additional 7.5% on top of the basic LPT rate.

Who collects the tax?

Revenue will continue to collect the LPT, and offer multiple payment options. These include a single payment using a debit card, credit card, cash or cheque; phased payments/instalments (monthly Direct Debit or via an approved Payment Service Provider such as An Post), or deduction at source (from salary/occupational pension/Government department).

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International Roses kick off Kerry tour in Killarney

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International Roses kick off Kerry tour in Killarney


The 32 international contestants competing in the 2026 Rose of Tralee International Festival officially made their long-awaited arrival in the Kingdom on Wednesday, with landmark venue Kate Kearney’s Cottage hosting their very first official engagement in County Kerry.


Following a busy week-long tour across the country, the Roses arrived at the entrance to the Gap of Dunloe to launch the Kerry leg of their journey. The afternoon proved to be a major highlight of the tour so far, with the contestants treated to traditional jaunting-car rides through the glaciated valley, a wool-spinning demonstration, and lunch in the beer garden.
Deputy Mayor of Killarney Municipal District, Cllr Brendan Cronin, was on hand to formally extend a warm town welcome to the international visitors as they soaked up local hospitality, traditional food, and iconic mountain scenery.
After their afternoon in Killarney, the group departed to continue their itinerary in Listowel, where they were greeted by Mayor of Listowel Municipal District, Cllr Jimmy Moloney, before making their final arrival into Tralee ahead of the festival weekend.
SIDEBAR: Dublin Rose leads festival betting
As the festival gets underway, punters are already backing their preferred candidates ahead of next week’s televised selection nights and crowning in the Dome.
According to bookmaker BoyleSports, Dublin Rose Suad Mooge has emerged as the clear 2/1 favourite after steady support, having opened at 5/1.
Kildare Rose Jessica Hunter has seen her odds shorten dramatically to 11/2 from an opening 40/1, while Leitrim’s Catherine Cullen has backed into 6/1. Meanwhile, local interest remains fixed on Kerry Rose Caoimhe Lynch—a 28-year-old Beaufort native—who is currently listed at 10/1 as she aims to bring the sash back to the county for the first time in 62 years.

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Killarney Park Hotel bids farewell to Noreen

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Killarney Park Hotel bids farewell to Noreen

The Killarney Park has marked the end of an era as long-serving team member Noreen McSweeney officially retires after nearly five decades with the business.


Noreen started her career almost 50 years ago at The Ross before moving to The Killarney Park. Over the past half-century, she became a familiar face to generations of visitors to the town and a constant presence for her colleagues.
Managing Director Marcus Treacy praised her contribution to the hotel over the decades:
“Hospitality was never simply a job for Noreen; it is who she is. Caring for people came as naturally to her as breathing. Every guest she welcomed felt genuinely looked after, and every colleague who worked alongside her became better because of her example.
As we continued to evolve The Killarney Park, I often spoke about preserving the hotel’s DNA. The surroundings could change and our standards could continue to rise, but the soul of the hotel had to remain the same. If I were ever asked to define that DNA in one person, it would be Noreen McSweeney. She embodied everything we stand for , genuine hospitality, warmth, professionalism and heartfelt care.”
Speaking on behalf of the family, the Treacys added:
“Noreen has been part of our family for almost fifty years. Her loyalty, kindness and commitment have helped shape The Killarney Park into the hotel it is today, and we will always be grateful for everything she has given to our guests, our colleagues and our family.
While we will miss seeing her every day, we are delighted that she begins this new chapter. She will always have a place at The Killarney Park, and we look forward to welcoming her back, this time as our guest.”

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