Who is liable for LPT and, or Household Charge?

Right of residence or life interest

You are liable for Local Property Tax (LPT) if:

  • you have a right to reside in the property for life, or for 20 years or more
  • you have 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 us to clarify your status for LPT purposes.

Next: Long term lease