Revenue’s property registration guidance explains how residential property owners can identify a property for Local Property Tax (LPT), submit the required details and arrange payment where applicable. You may need information such as the property address, ownership details and your PPSN or tax reference, depending on your circumstances. Rules, deadlines, exemptions and payment options can change, so check the latest instructions on revenue.ie before submitting anything. If ownership or liability is unclear, Citizens Information or a tax professional may be able to explain how the rules apply.