Local Property Tax (LPT) generally applies to residential properties in Galway, with the owner or liable person responsible for the payment. The amount depends on the property’s Revenue valuation band and any local adjustment set by Galway City Council or Galway County Council, depending on the property’s location. Rules, valuation bands and payment arrangements can change, so check the latest information and your property details on revenue.ie. If ownership or liability is unclear, Citizens Information or a qualified tax adviser may be able to explain how the rules apply.