Who is liable for Local Property Tax

Right of residence or life interest

You are liable for Local Property Tax (LPT) on a property if you have:

  • a right to reside in the property for life, or for 20 years or more
  • and
  • a right to reside in the property to the 'exclusion of all others'.

If you have any other life interest in a property, you should contact Revenue to clarify your status for LPT. For information on how to contact Revenue, please see the LPT contact details.

Next: If you think you are not liable for LPT