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

What are the key dates for LPT?

The current valuation date for Local Property Tax (LPT) is 1 May 2013. This date is used to determine the market value of your property and your LPT liability. There is only one valuation date in any valuation period. The current valuation period runs from 1 May 2013 until 31 December 2021.

If you are a liable owner of a property on the liability date you must pay LPT. The liability date for LPT for 2013 is 1 May 2013 and for any other year it is 1 November in the preceding year.

Key LPT Dates
LPT dates201920202021
Liability date 1 Nov 2018 1 Nov 2019 1 Nov 2020
Valuation date continues to be 1 May 2013 1 May 2013 1 May 2013 1 May 2013
Latest date for paying in full by cash, cheque, postal order, credit card or debit card 10 Jan 2019 10 Jan 2020 11 Jan 2021

Date on which you start to pay if you are paying by:
- deduction at source from salary
- pension
- certain Government payments
  or
- making regular payments to a payment service provider

1 Jan 2019 1 Jan 2020

1 Jan 2021

Date on which you start to pay if you are paying in instalments by direct debit

15 Jan 2019

15 Jan 2020

15 Jan 2021
Date on which an annual debit authority will be debited 21 Mar 2019 21 Jul 2020 21 Mar 2021

Next: What is a liable property for LPT?