Who is liable for LPT and, or Household Charge?
If you are the owner of a residential property on:
- 1 May 2013, you are liable for Local Property Tax (LPT) for 2013
- 1 November 2013, you are liable for LPT for 2014 and so on for each year.
The liability date for LPT is 1 November each year. If you are the liable person for the property on 1 November, then you must pay LPT for the coming year.
Next: How will Revenue know who is liable?