Information on Local Property Tax (LPT) for 2022 to 2025
Overview
Local Property Tax (LPT) was introduced in July 2013. The first valuation date for LPT was 1 May 2013 and the first LPT valuation period was 2013 to 2021. Your LPT charge for 2013 to 2021 was based on your valuation of your property as at 1 May 2013. For further information on this valuation period, please see Information on Local Property Tax (LPT) for 2013 to 2021.
The second valuation date was 1 November 2021 and the second LPT valuation peiod was 2022 to 2025. Your LPT charge for the years 2022 to 2025 was based on your valuation of your property as at 1 November 2021.
This section includes information related to the second LPT valuation period.
Note
The current valuation date is 1 November 2025. Your property's value on this date determines your LPT charge for the years 2026 to 2030. For further information, please see Local Property Tax - what you need to do for 2026.
Next: Properties liable for LPT from 2022 to 2025