If your property has become liable for LPT for 2025, you need to value your property and submit your LPT return by 2 December 2024.
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 further valuation is required until 1 November 2025.
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