Revenue revised valuation bands, extended the valuation period, expanded exemptions for properties affected by defective concrete blocks, and updated rules for homes adapted for disabled occupants.

RF Report

The Irish Revenue has released eBrief No. 205/25 on 30 October 2025, detailing updates to various Tax and Duty Manuals on Local Property Tax in light of the amendments made by the Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025.

Revenue has updated the Local Property Tax (LPT) Tax and Duty Manuals (TDMs) listed below to reflect the changes introduced by the Finance (Local Property Tax and Other Provisions)(Amendment) Act 2025.

These changes include:

  • Revised valuation bands and rate changes for the calculation of LPT liabilities for the year 2026 onwards.
  • The extension of the four-year valuation period to five years with effect from 1 November 2025 and for all valuation periods thereafter.
  • The broadening of the exemption from LPT for certain properties that have been damaged by the use of defective concrete blocks in their construction to reflect legislative changes to the Defective Concrete Block Remediation Scheme.
  • The reduction of EUR 105,000 in chargeable value of properties adapted for occupation by disabled persons.