If you file a Local Property Tax (LPT) return late, Revenue may apply a penalty or surcharge, depending on what was missed and the circumstances. Unpaid LPT may also attract interest or lead to collection measures, while failing to submit required information can affect your compliance position. The applicable amounts, deadlines and reliefs can change, so check the latest guidance on revenue.ie or contact Revenue directly. If the situation is complex, a qualified tax professional can explain how the rules may apply to you.