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ROI: LPT return 2023 filing reminder

If your property has become liable for LPT, you need to value your property and submit your LPT return by 1 December 2023.


Your LPT Return is the form used to declare the valuation band of the property to Irish Revenue.


For the tax years 2022 to 2025, the LPT is based on the value of the property on 1 Nov 2021 – the valuation date. If you have already submitted your LPT return then no return is due in 2024.


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