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Local Property Tax (LPT) liability

  1. Overview
  2. Residential properties that are liable for LPT
  3. Properties that are not liable for LPT
  4. Properties that become liable for LPT
  5. Commercial properties
  6. Who is liable for LPT?
  7. Your Revenue property record
  8. If you think you are not liable for LPT

Residential properties that are liable for LPT

A residential property is liable for LPT if, on 1 November each year, it is:

  • occupied as a dwelling, even if it is in bad condition
  • or
  • not occupied, but is suitable for use as a dwelling.

A single building may contain several separate residential properties within it such as apartments or flats. Each separate dwelling should be treated as a separate residential property that incurs a separate LPT liability. For further information, please see TDM Part 01-01 Meaning of a 'residential property'. 

Next: Properties that are not liable for LPT

Published: 23 October 2023 Print this page

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