Properties liable for LPT from 2013 to 2021
The first valuation period for Local Property Tax (LPT) started on 1 July 2013 and ends on 31 December 2021. Your property was liable for LPT for the first valuation period 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 is not liable for LPT for the full valuation period from 2013 to 2021.
Your property may become liable for LPT for the second valuation period from 2022 to 2025 inclusive, for example, if your house was built after 2013. For more information on properties that are liable for LPT for the second valuation period, see Properties that are liable for Local Property Tax.
The owner or liable person for a residential property on 1 November of any given year is liable for LPT for the following year. For example, if you owned a property on 1 November 2020, then you are still liable for LPT for 2021 even if you sold the property during 2021
Next: Key dates for LPT liability from 2013 to 2021