Who is liable for Local Property Tax

Who is liable for LPT

Revenue considers anyone in one of the following categories to be a liable person for Local Property Tax (LPT) purposes:

  • owners or joint owners of residential property in Ireland residing in, or outside, the State
  • landlords, where the property is rented under a short-term lease, for leases of less than 20 years
  • lessees of residential properties under long-term leases for 20 years or more, with some exceptions for lessees who are Local Authorities or Approved Housing Bodies
  • lessors of properties leased to Local Authorities or Approved Housing Bodies for a period of 20 years or more, where the lease started on or after 22 July 2021
  • personal representatives of a deceased owner, for example, an executor or administrator of an estate
  • trustees where a property is held in a trust
  • local authorities, approved housing bodies or social housing organisations that own and provide housing.

You are liable for LPT if:

  • none of the categories above applies
  • you occupy the property on a rent-free basis
  • your occupation of the property is without challenge
  • and
  • there are no other designated liable persons.

If you are the liable person, or designated liable person, for the property, you are required to:

  • determine the market value of your property at 1 November 2021
  • submit this valuation in your LPT Return by 10 November 2021
  • and
  • pay, or make arrangements to pay, your LPT charge for 2022.

Joint owners

You may be a joint owner of a property with one, or more, other persons. Joint owners are required to nominate one of the joint owners as the designated liable person to take responsibility to:

  • determine the market value of their jointly owned property at 1 November 2021
  • submit this valuation in their LPT Return by 10 November 2021
  • and
  • pay, or make arrangements to pay, their LPT charge for 2022.

Revenue will send all LPT correspondence for the property to the designated liable person only. If the joint owners of a property want to change their nomination of the designated liable person, they should contact Revenue’s LPT Branch

If the LPT charge is not paid, Revenue can collect the LPT due from any of the joint owners.

Next: Liability of tenants and lease-holders