Who is liable for Local Property Tax

Liability of tenants and lease-holders

You are not liable for Local Property Tax (LPT) on a property if you:

  • are a rent-paying tenant
  • and
  • your lease is for a period of less than 20 years.

You are liable for LPT on a property if you are leasing a property for a period of 20 years or more.

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

Next: Properties leased to Local Authorities and approved housing bodies