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Information on Local Property Tax (LPT) for 2022 to 2025

Properties liable for LPT from 2022 to 2025

The second valuation period for Local Property Tax (LPT) started on 1 January 2022 and ends on 31 December 2025. The liability date for LPT is 1 November each year. If your property was a residential property on the liability date, it was liable for LPT for the following year.

  • Example

    Mary purchased her newly built house, which was completed in June 2022. The property did not exist on 1 November 2021, so it was not liable for LPT in 2022.

    However, as the property was a residential property on 1 November 2022, it became liable for LPT from 2023 onwards.

Next: Valuing your property as at 1 November 2021

Published: 15 September 2025 Print this page

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