Is your property liable for Local Property Tax (LPT)?

What is a liable property for LPT?

A property is liable for Local Property Tax (LPT) if it is a residential property on the valuation date of 1 May 2013.

A 'residential property' is any building (or part of a building) which is used as, or is suitable for use as, a dwelling. LPT does not apply to development sites or farmland.

A property that is not occupied and is suitable for use as a dwelling is still a liable property for LPT.

For valuation purposes a residential property also includes amenities enjoyed with the property such as:

  • a yard, gardens or shed
  • a driveway
  • a garage
  • other lands associates with the property (up to one acre).

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