Who is liable for LPT and, or Household Charge?

Are tenants liable?

If you are a rent-paying tenant with a lease of less than 20 years, you are not liable for Local Property Tax (LPT) on that property.

If you are a rent-paying tenant with a lease of greater than 20 years, you are liable for LPT on that property.

If you are renting from your local authority, the local authority is liable to pay the LPT on the property.

If you are a tenant with a lease of less than 20 years, and Revenue has linked you to a property for LPT purposes, you should notify Revenue and provide the name and address of the landlord.

If you do not have the details of the landlord, you should provide details of the person to whom you pay rent.

In rare cases, a tenant may not have the owners details, but would have details about who they pay rent to and these should be sent to Revenue. Failure or refusal to comply with Revenue in seeking this information may leave you liable to a penalty of €1,000.

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