Who is liable for LPT and, or Household Charge?

How will Revenue know who is liable?

Revenue considers the following to be a liable person for Local Property Tax (LPT) purposes:

  • owners of residential property in Ireland, regardless of whether the liable person resides in the State
  • landlords where the property is rented under a short-term lease (for less than 20 years)
  • long-term lease holders (in excess of 20 years)
  • personal representatives for a deceased owner (for example, an executor or administrator of an estate)
  • trustees, where a property is held in a trust
  • local authorities or social housing organisations that own and provide social housing
  • if no other category applies, if you occupy the property on a rent-free basis and without challenge to that occupation, then you are liable.

If you are the liable person for the property you must:

  • file the LPT return
  • pay the LPT amount due.

If you are the joint owner of a property, with one or more other persons, you must nominate one person to be given the responsibility to:

  • file the LPT return
  • pay the LPT amount due.

If no one pays, Revenue can collect the tax due from any of the owners.

If you receive a return for a property and you are not liable, contact us within 30 days of receipt of the return.

Return the blank form along with the following:

  • the name(s), address(es) and Personal Public Service Number(s) (PPSN)(s) of the owner(s)
  • the reason(s) why you consider you are not the liable person
  • whatever supporting documentation (copies are sufficient) to support your claim, for example, a copy of the lease agreement between you and the landlord.

Revenue will review and make any corrections to the property ownership. If you do not make contact, you will remain the liable person for the property.

Next: Are tenants liable?