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 lease for a term of less than 20 years
  • lessees, where the property is rented under a lease for a term of 20 years or more. An exception may apply if the property is leased to a local authority or approved housing body.
  • lessors of properties leased to local authorities or approved housing bodies on or after 22 July 2021, if the lease is for a term of 20 years or more
  • 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 the liable person 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 is no other designated liable person (see Joint owners below).

The deadline for submission of your LPT Return was 10 November 2021. If you have not submitted your Return, you should do so immediately.

If you are the liable person, or designated liable person, for the property, you should have:

  • determined the market value of your property at 1 November 2021
  • submitted the valuation in your LPT Return by 10 November 2021
  • and
  • paid, or made 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. The deadline for submission of your LPT Return was 10 November 2021. If you have not submitted your Return, you should do so immediately.

This person should have:

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

If the designated liable person has not submitted the LPT Return, they should do so immediately.

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