Local Property Tax (LPT) is an annual tax charged on all residential properties in the State and came into effect in 2013. Full details on LPT obligations can be accessed at the Revenue website. The revenue generated by Local Property Tax is invested into the entire range of local Council services including housing services, road maintenance, public lighting, fire services, libraries, recreation and amenity facilities, arts and cultural supports, litter management and street cleaning, supporting community initiatives and economic development.