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 2020.

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 dates201820192020
Liability date 1 Nov 2017 1 Nov 2018 1 Nov 2019
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 2018 10 Jan 2019 10 Jan 2020
Date on which you start to pay if you are paying by deduction at source from salary, pension, or certain Government payments, or making regular payments to a payment service provider 1 Jan 2018 1 Jan 2019

1 Jan 2020

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

15 Jan 2018

15 Jan 2019

15 Jan 2020
Date on which a bank single debit authority or annual debit authority will be debited 21 Mar 2018 21 Mar 2019 21 July 2020

Next: What is a liable property for LPT?