<P> The local property tax ( LPT ) is annual self - assessed tax charged on the market value of all residential properties in Ireland . It came into effect on 1 July 2013 and is collected by the Revenue Commissioners . The tax is assessed on residential properties , with the owner a property being liable ( though in the case of leases over twenty years , the tenant becomes liable ) . The revenue raised is used to fund the provision of services by local authorities and includes transfers between local authorities . Such services currently include public parks ; libraries ; open spaces and leisure amenities ; planning and development ; fire and emergency services ; maintenance and cleaning of streets ; and street lighting . Some recent media reports dispute that such services have been funded from 2013 property tax receipts . </P>
<P> The local property tax ( LPT ) is annual self - assessed tax charged on the market value of all residential properties in Ireland . It came into effect on 1 July 2013 and is collected by the Revenue Commissioners . The tax is assessed on residential properties , with the owner a property being liable ( though in the case of leases over twenty years , the tenant becomes liable ) . The revenue raised is used to fund the provision of services by local authorities and includes transfers between local authorities . Such services currently include public parks ; libraries ; open spaces and leisure amenities ; planning and development ; fire and emergency services ; maintenance and cleaning of streets ; and street lighting . Some recent media reports dispute that such services have been funded from 2013 property tax receipts . </P>
when was local property tax introduced in ireland
when was local property tax introduced in ireland
1 July 2013
1 July 2013