Local Property Tax (LPT) liability
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
- 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'.
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