Who is liable for Local Property Tax

Properties leased to Local Authorities and approved housing bodies

You are the liable person for Local Property Tax (LPT) for 2022 and subsequent years if the property that you own is leased by:

  • a Local Authority
  • or
  • an approved housing body.

This applies if the lease:

  • is for less than 20 years
  • or
  • was entered into on or after 22 July 2021 and is for a term of 20 years or more.

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