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
- 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