Check the correct local authority, valuation basis and tax year before using an LPT estimate for a home in Limerick. The local factor adjusts a national base charge; it is not a separate purchase tax.
Identify the authority and tax year
Use Limerick City and County Council as the authority in the 2026 table. The council’s August 2025 decision retained a variation 15% above the base for 2026; a later announcement for 2027 must not be substituted into a 2026 calculation.
| Local authority | 2026 adjustment to base LPT |
|---|---|
| Limerick City and County Council | +15% |
The percentages above adjust the base LPT charge. They are not percentages of the property’s sale price. Revenue’s official table is the source for the stated 2026 factors; confirm the year before using a saved figure.
Keep the valuation date separate from the sale date
Revenue uses the value at 1 November 2025 for the 2026–2030 valuation period. A price agreed on a later purchase date is not automatically that valuation. Keep the valuation support and the applicable band with the property records.
Check the calculation and the property record
- Confirm the property identifier and administrative area.
- Select the relevant valuation band and year in Revenue’s LPT calculator.
- Check any exemption or deferral on its own conditions.
- Keep the return and payment confirmation; investigate a discrepancy rather than guessing a replacement figure.
For a purchase, give the LPT information to the solicitor and ask what must be resolved before completion. Liability, clearance and apportionment questions need transaction-specific attention. This guide does not replace the Revenue record or determine entitlement to a relief.
Check a changed LPT bill in three stages
- Period. Confirm the liability year and the valuation period used.
- Local factor. Compare the adjustment for that year with the official record.
- Property. Check the property details and any relief position before concluding that a percentage change alone explains the bill.
Your next step
Keep annual LPT separate from purchase stamp duty