Is your property liable for Local Property Tax (LPT)?

Commercial property

If you own a commercial property that is subject to commercial rates, it is not considered liable for LPT.

You, as the liable owner of the property, are not required to register such properties for LPT.

A residential property, for example, a guesthouse which is used solely as a dwelling and that is fully subject to commercial rates, will qualify for an exemption from LPT.

Where a property is used for both commercial and residential purposes, LPT is only due on the portion of the property which is not subject to commercial rates. For example, where an apartment over a shop is not subject to commercial rates, the apartment is liable for LPT.

Next: Is your property uninhabitable?