Local Property Tax (LPT) liability

Overview

The liability date for LPT is 1 November each year. If your property is a residential property on the liability date, it is liable for LPT for the following year. For example, if your property is a residential property on 1 November 2026, it is liable for LPT for 2027.

If you are the liable person for the property on the liability date, then you are responsible for the LPT charge for the following year. You should read the information in this section to determine if you, and your property, are liable for LPT.

Note

If your property becomes liable for LPT for the first time in 2027, you need to submit your LPT return by 2 December 2026. For further information, please see 'Properties that become liable for LPT'.

LPT exemptions

There are certain exemptions available from the LPT charge. For further information, please see Local Property Tax exemptions.

Next: Residential properties that are liable for LPT

Published: 22 October 2026 Print this page

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