Local Property Tax (LPT) in Dublin is generally based on your property’s market value band, with the amount also affected by the local authority’s annual adjustment. The property owner is usually responsible for paying LPT, although specific rules can apply to certain property types, ownership arrangements, exemptions or deferrals. LPT is administered and collected by Revenue rather than directly by Dublin City Council or another Dublin local authority. Check your property’s valuation, payment options and the current rates and deadlines on revenue.ie, as these can change.