Local Property Tax (LPT) liability
If your property has become liable for LPT, you need to value your property and submit your LPT Return by 2 December 2022.
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 2022, it is liable for LPT for 2023.
If you are the liable person for the property on the liability date, then you are required to pay LPT for the following year. You should read the information in this section to determine if you and your property are liable for LPT.
Your property may be exempt from LPT if it meets the relevant conditions. For further information, please see Local Property Tax exemptions for 2022 to 2025.
Next: Residential properties that are liable for LPT