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FeaturesBlockManOSUpdated April 9, 2026

Why We Removed Local Property Tax from the Platform

Why We Removed Local Property Tax from the Platform

Version: v1.1.0

Summary

As of v1.1.0, Local Property Tax (LPT) has been removed from the block management system. This change ensures the platform accurately reflects the legal boundary between OMC (Owners' Management Company) responsibilities and the personal tax obligations of individual unit owners.

Background

Local Property Tax is a self-assessed annual tax charged on residential properties in Ireland and administered by Revenue (An tSeirbhís Ioncaim). It is the sole responsibility of the individual property owner — not the management company, not the OMC, and not the property management agent.

An OMC's financial responsibilities are confined to:

  • Service charges — funds collected to maintain and manage common areas and shared infrastructure
  • Sinking fund contributions — long-term reserves for major capital works
  • Insurance levies — block insurance premiums apportioned across units
  • Any other charges expressly authorised under the development's lease or house rules

LPT does not fall into any of these categories.

What Changed

  • LPT has been removed from service charge billing workflows
  • LPT no longer appears as a line item in owner statements or demand notices
  • Any previous LPT-related configuration options have been retired

What You Should Do

No action is required from property management agents. LPT obligations remain entirely with each individual unit owner, who should:

  1. File and pay LPT directly through the Revenue Online Service (ROS) or myAccount
  2. Ensure their property valuation band is up to date with Revenue
  3. Not expect their OMC or management agent to administer LPT on their behalf

Compliance Note

This change brings the platform into tighter alignment with Irish property legislation and the Multi-Unit Developments Act 2011, which governs the duties and financial structures of OMCs. Management agents should not collect or remit LPT as part of service charge demands — doing so could create legal and accounting complications for the OMC.

Questions

If you have any questions about what charges are appropriate for inclusion in service charge demands, consult the development's lease agreement and, where necessary, seek advice from a solicitor or chartered accountant familiar with Irish multi-unit development law.