Who is liable for Local Property Tax

Overview

If you are the owner or joint owner of a residential property on 1 November 2021, then you are liable for Local Property Tax (LPT) for 2022 for that property. You are liable for LPT even if you do not usually live in the property.

A designated liable person is the person who is responsible for submitting LPT Returns and making payments on behalf of:

  • all joint owners where a residential property is owned by more than one person
  • or
  • companies or other entities that own residential properties.

The liability date for LPT is 1 November each year. If you are the liable person for the property on 1 November, then you are required to pay the LPT charge for the property for the following year.

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