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Local Property Tax (LPT) liability

  1. Overview
  2. Residential properties that are liable for LPT
  3. Properties that are not liable for LPT
  4. Properties that become liable for LPT
  5. Commercial properties
  6. Who is liable for LPT?
  7. Your Revenue property record
  8. If you think you are not liable for LPT

Overview

The liability date for LPT is 1 November each year. If your property is a residential property on the liability date, it is liable for LPT for the following year. For example, if your property is a residential property on 1 November 2024, it is liable for LPT for 2025.

If you are the liable person for the property on the liability date, then you are required to pay LPT for the following year. You should read the information in this section to determine if you and your property are liable for LPT.

Note

If your property becomes liable for LPT for the first time in 2025, you need to value your property and submit your LPT Return by 2 December 2024.

LPT exemptions

Your property may be exempt from LPT if it meets the relevant conditions. For further information, please see Local Property Tax exemptions for 2022 to 2025.

Next: Residential properties that are liable for LPT

Published: 23 October 2024 Print this page

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