Source data
Revenue’s filing and payment dates for the 2027 Local Property Tax charge
Sources checked
- 2 December 2026Submit newly liable property returns. Confirm phased payment or Annual Debit Instruction where chosen.
- January 2027Phased deductions at source and regular cash payments start.
- 11 January 2027Latest date for full cash, cheque, card payment.
- 15 January 2027Monthly direct debits start.
- 21 March 2027Revenue’s scheduled Annual Debit Instruction deduction date.
The 2 December filing and setup deadlines are separate from the January and March payments.
Revenue’s filing and payment dates for the 2027 Local Property Tax charge
These are the published Revenue dates for 2027. The December filing obligation applies to newly liable property. The December payment-method confirmation applies if spreading payments or choosing Annual Debit Instruction.
| Source | |||
|---|---|---|---|
| 1 November 2025 | Valuation date | Market value at this date is used for the 2026 to 2030 valuation cycle | Source 3 |
| 1 November 2026 | Liability reference date | Residential status on this date determines whether property is liable in 2027 | Source 4 |
| 2 December 2026 | File return and valuation | Properties becoming liable for the first time in 2027 | Source 2 |
| 2 December 2026 | Confirm payment method | Spreading payments or using Annual Debit Instruction | Source 1 |
| January 2027 | Phased payments start | Deduction at source or regular cash payments through a service provider | Source 1 |
| 11 January 2027 | Pay in full | Cash through a service provider, cheque, credit or debit card | Source 1 |
| 15 January 2027 | Monthly direct debits begin | Debits continue on the 15th of every month | Source 1 |
| 21 March 2027 | Annual Debit Instruction deduction | Revenue’s published deduction date | Source 1 |