Global Daily Tax News, Ireland Guides On 2025 Local Property Tax Law Amendments, (Nov 10, 2025)

The Irish Revenue has updated its Local Property Tax (LPT) Tax and Duty Manuals (TDMs) to reflect the changes introduced by the Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025.

These changes include:

• Revised valuation bands and rate changes for the calculation of LPT liabilities for the year 2026 onwards;

• The extension of the four-year valuation period to five years with effect from November 1, 2025, and for all valuation periods thereafter;

• The broadening of the exemption from LPT for certain properties that have been damaged by the use of defective concrete blocks in their construction to reflect legislative changes to the Defective Concrete Block Remediation Scheme; and

• The reduction of EUR105,000 in chargeable value of properties adapted for occupation by disabled persons.

The following TDMs have been updated where necessary to reflect these changes:

01-01 Meaning of residential property 02-00 Properties used for diplomatic purposes 02-01 Overview of Exemptions 02-02 Residential properties fully subject to commercial rates 02-03 Long term mental or physical infirmity 02-05 Special needs accommodation 02-06 Property used by a charity for recreational activities 02-11 Permanently and totally incapacitated individuals 02-12 Exemption for residential properties owned by a North-South Implementation Body 02-13 Properties constructed using defective concrete blocks 04-01 Valuation of a residential property* 04-02 Change of liable person during a valuation period 04-03 Property adapted for occupation by disabled persons 07-02 Surcharge for non-compliance with LPT.