Properties that are liable for LPT

Residential properties that are liable for LPT

Your property is liable for Local Property Tax (LPT) for 2022 onwards if it is a residential property on the valuation date of 1 November 2021

A property is liable for LPT if it is:

  • not occupied but is suitable for use as a dwelling
  • or
  • occupied as a dwelling, even though it is in bad condition.

A single building may contain several separate residential properties within it, such as apartments or flats. Each apartment or flat that can be used as a self-contained dwelling in its own right, should be valued separately.

A building containing units that are not self-contained, such as bedsits, is liable for LPT. It should be valued for LPT purposes as a single building and one LPT Return can be submitted.

Properties that include land and other buildings

LPT is payable on any residential property and other lands associated with that property up to one acre (0.4047 hectare). This includes certain lands or buildings that are associated with the property, that have a domestic or residential purpose, such as a:

  • yard, garden or patio
  • driveway or parking space
  • garage, shed or greenhouse
  • garden room or home office.

If your property, including a farmhouse, has adjoining land of more than one acre, only the land up to an acre should be valued for LPT purposes. The part of the land that is to be valued is the part that is most suitable for enjoyment with the house. This is generally the land nearest to the house that is used as a garden.

Residential properties on a farm

Land, farmyards and buildings used for farming are not part of a residential property and they are not liable for LPT. 

However, a farmhouse and any related building or land up to one acre, that is usually enjoyed with that farmhouse, is liable for LPT. This means that a garden, for example with a lawn or flower beds, is liable for LPT but a haggard, farmyard or a commercial glasshouse is not liable for LPT.

Next: Registering a property for LPT