Who is liable for LPT and, or Household Charge?

Overview

If you are the owner of a residential property on:

  • 1 May 2013, you are liable for Local Property Tax (LPT) for 2013
  • 1 November 2013, you are liable for LPT for 2014 and so on for each year.

The liability date for LPT is 1 November each year. If you are the liable person for the property on 1 November, then you must pay LPT for the coming year.

Next: How will Revenue know who is liable?