Property Tax Ireland

A Property Tax was first introduced in Ireland in 2013.
This Local Property Tax  or LPT is payable by residents and non residents who own residential property in Ireland. Properties are still liable for the tax even if they are vacant.
There are some exemptions – see here for details of Property Tax Exemptions in Ireland

The Local Property Tax or LPT replaced the Household Charge which was introduced in 2012 as a temporary measure while the government decided how the property tax system would work.

One of the main reasons for the Household Charge – was to attempt build up a database of property owners in the country in preparation for the Property Tax.

The Property Tax is charged on all Residential property – which is defined as any building or structure (or part of a building) which is used as, or is suitable for use as, a dwelling and includes grounds of up to one acre. The Local Property Tax is a self assessment system. Each home owner is expected to assess the value of their home – which will involve choosing a “valuation band. The valuation band selected remains constant until 2017 – when a fresh round of valuations are due to be made.

Details of Property Tax Rates can be found here