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ROI: LPT update

  • Farrell & Farrell
  • Nov 25, 2024
  • 1 min read

Property owners of residences newly liable for Local Property Tax (LPT) for the first time in 2025 are reminded to submit their LPT Return by next Monday, 2 December 2024.



A property may become newly liable for LPT in 2025 if it is a newly-built residential property completed after 1 November 2023 and on, or before, 1 November 2024. It may also be newly liable to LPT if it has become occupied, or suitable for use as a dwelling, after 1 November 2023 and on, or before, 1 November 2024.



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Farrell & Farrell CA Limited (trading as Farrell & Farrell) is registered in NI with registration number NI 639336. Registered with The Chartered Institute of Taxation as a firm of Chartered Tax Advisers. Registered to carry on audit work and regulated for a range of investment business activities by Chartered Accountants Ireland (CAI). Details about our audit registration can be viewed at www.auditregister.org.uk under reference number 3044856.

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