How to Appeal a Local Property Tax (LPT) Assessment in Ireland
Local Property Tax is self-assessed — you value your own property and select the correct valuation band when you file. Most LPT disputes happen when Revenue disagrees with that self-assessed valuation, or raises an estimate or compliance determination because a return wasn't filed or the declared band looks too low for the area.
Check the notice itself first. LPT correspondence isn't always the same as a standard income tax or VAT assessment, and the specific appeal route and deadline can depend on exactly what Revenue has issued — a compliance letter, an estimate, or a formal determination. The notice will state the applicable time limit; where a Revenue LPT determination attracts the standard appeal mechanism, the 30-day period under section 949I of the Taxes Consolidation Act 1997 applies, the same as for other tax heads.
What LPT Decisions Can You Challenge?
- An estimate raised for non-filing — Revenue issues its own figure when a return hasn't been submitted, usually well above what accurate self-assessment would produce
- A valuation band challenge — Revenue's compliance programme flags your self-assessed band as inconsistent with comparable properties or the local market
- A compliance or enforcement determination — arrears, surcharge or interest applied for a missed or late LPT payment
- An exemption or deferral refusal — where you believe your property qualifies for an LPT exemption (e.g. certain new builds, adapted properties) or payment deferral on income grounds
Ask Revenue to Review First
For most valuation disagreements, the fastest route is contacting Revenue's LPT unit directly (via MyAccount/ROS or the LPT helpline) with evidence supporting your self-assessed value — comparable sale prices on your road or in your development, an independent valuation, or the property's specific condition. Many valuation-band disputes are resolved at this stage without a formal appeal.
What Must a Formal Notice of Appeal Include?
Where Revenue's response is a formal determination and you still disagree, a notice of appeal should include:
- Your name, address and Property ID
- The Revenue determination or estimate reference
- The valuation date and LPT period in dispute
- The valuation band or amount you believe is correct, and why
- Your grounds of appeal — set out clearly, one point per paragraph
- A statement that the appeal is within the applicable time limit
- A request that the determination be reduced, discharged or varied
Evidence matters most for LPT valuation disputes — cite specific comparable properties or a professional valuation rather than a general assertion that the band is "too high."
How to Lodge a Formal Appeal
Online
Submit through the Tax Appeals Commission's portal at taxappeals.ie, uploading your notice of appeal as a PDF.
By Post
Tax Appeals Commission
Fitzwilliam Court
Leeson Close
Dublin 2
D02 YW24
Use recorded delivery if posting, so you have proof of submission within the appeal window.
There is no fee to lodge a tax appeal with the Tax Appeals Commission — it is a free, independent statutory service, separate from Revenue.
What Happens After You Lodge Your Appeal?
Revenue is notified once your appeal is registered. LPT valuation and compliance disputes are frequently resolved once you submit supporting evidence, without needing a formal hearing before a Commissioner.
Draft your LPT appeal in 60 seconds
TaxAppeal.ie generates a properly-structured notice of appeal, formatted for the Tax Appeals Commission. Select "Other" as the tax type and describe your LPT dispute — free preview, €9.99 for the clean PDF.
Draft My Appeal — Free PreviewFrequently Asked Questions
Do I have to pay the disputed LPT amount before appealing?
Contesting a valuation or estimate does not necessarily require full payment upfront, but interest can accrue on amounts ultimately found due — check your specific notice or Revenue's LPT helpline if unsure before your deadline passes.
What if Revenue's estimate is because I never registered for LPT?
File the correct self-assessed return as soon as possible — this itself often supersedes an estimate. If Revenue maintains a higher figure after you've filed, that's when a formal challenge or appeal becomes relevant.
Can I appeal an LPT surcharge or interest charge separately from the valuation?
Yes. A surcharge, interest charge or compliance penalty can be disputed on its own grounds — for example, reasonable excuse for a late filing — even where the underlying valuation itself isn't in dispute.