If you have chosen to pay LPT by way of a once-off payment in full by cash or cheque, you must make this payment by Wednesday 12 January. The date by which you need to pay your LPT Charge for 2022 depends on the payment option you choose.  Monthly direct debits for payment of LPT start on 15 January.

The relevant dates are as follows:

  • January 2022 – phased payments start for deduction at source and regular cash payments through a payment service provider
  • 12 January 2022 – latest date for paying in full by cash or cheque
  • 15 January 2022 – monthly direct debit payments start and continue on the 15th day of every month
  • 21 March 2022 – deduction date for Annual Debit Instruction (ADI) payment.

Read more on Revenue.ie