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Information on Local Property Tax (LPT) for 2013 to 2021

  1. Overview
  2. Properties liable for LPT from 2013 to 2021
  3. Valuing your property as at 1 May 2013
  4. LPT exemptions for 2013 to 2021
  5. How your LPT charge is determined
  6. LPT deferrals for 2013 to 2021
  7. Correct your LPT Return for 2013 to 2021
  8. Household Charge (HHC)

Properties liable for LPT from 2013 to 2021

The first valuation period for Local Property Tax (LPT) started on 1 July 2013 and ended on 31 December 2021. Your property was liable for LPT if it was a residential property on the valuation date of 1 May 2013. If your property was not a residential property on 1 May 2013, then it was not liable for LPT for 2013 to 2021. 

If your property was a residential property on 1 November 2021, then it became liable for LPT.

  • Example

    Mary purchased her newly built home in January 2017. She moved into her home in March 2017.

    As Mary’s property was not a residential property on 1 May 2013, it was not liable for LPT for 2013 to 2021. As Mary’s new home was a residential property as at 1 November 2021, it became liable for LPT for 2022 onwards.

Next: Valuing your property as at 1 May 2013

Published: 28 September 2022 Print this page

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