Local Property Tax (LPT) liability
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 2023, it is liable for LPT for 2024.
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
Your property may have become liable for LPT for the first time in 2024. If so, you should have valued your property and submitted your LPT Return by 1 December 2023. If you have not yet filed your return, you should do so immediately.
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