Last month Revenue issued letters to homeowners reminding them of their LPT obligations for 2014 and the payment options for their 2014 LPT liability. Some 900,000 homeowners will have received such letters and have until 27 November to confirm their payment method for 2014 (where confirmation was made by paper the deadline was 7 November). Payment of LPT for 2014 is due on 1 January 2014 if payment is made in full by cash. Where payment is made by debit/laser card or cheque, payment will be deducted immediately. Later dates apply where payment is made by another method.

Further details on LPT obligations for 2014 and a sample of the letters issuing to homeowners are available from the Revenue website.