Local Property Tax (LPT) liability

Who is liable for LPT?

Your liability for Local Property Tax (LPT) depends on your connection to the property. Please see the categories below to determine if you are the liable person for the property.

Owner or joint owners

You are liable for LPT if you are the owner, or joint owner, of a residential property. You are liable even if you do not usually live in the property.

Joint owners are required to nominate one of the joint owners as the designated liable person. 

A designated liable person is the person who is responsible for submitting LPT returns and making payments on behalf of:

  • all joint owners, where a residential property is owned by more than one person
  • or
  • companies, or other entities, that own residential properties.

Revenue will send all LPT correspondence for the property to the designated liable person. 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.

Tenants and leaseholders

You are not liable for LPT if you are a rent-paying tenant and your lease is for less than 20 years. If your lease is for 20 years or more, you are liable for LPT.

If you are renting a property from your local authority, you are not liable for LPT. 

Properties leased to Local Authorities and approved housing bodies

You are liable for LPT if you lease your property to a local authority or an approved hosing body.

This applies if the lease is for less than 20 years or was entered into on, or after, 22 July 2021.

Right of residence or life interest

You are liable for LPT on a property if you have:

  • a right to reside in the property for life, or for 20 years or more
  • and
  • a right to reside in the property to the '‘exclusion of all others'’.

If you have any other life interest in a property, you should contact us to clarify your status for LPT. 

Personal representatives

You are liable for LPT if you are the personal representatives of a deceased property owner. For example, an executor or administrator of an estate.


You are liable for LPT if you are a trustee and the property is held in the trust.

If none of the above apply

You are the liable person for LPT if:

  • none of the categories above apply
  • 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.
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