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
- 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