Local Property Tax - what you need to do for 2025

Overview

The liability date for Local Property Tax (LPT) is 1 November each year. This means that your property is liable for LPT for 2025 if it is a residential property on 1 November 2024.

You need to pay the LPT charge for 2025 if you are the liable person for LPT on 1 November 2024. You are still the liable person if you sell or transfer your property between 1 November 2024 and 31 October 2025.

To check if you and your property are liable for LPT, please see Liability for Local Property Tax (LPT).

Your LPT charge is based on your valuation of your property as at 1 November 2021. Your valuation of your property on this date determines your LPT charge for each year to 2025. This applies to newly built or renovated properties uninhabitable on 1 November 2021, but suitable for use as a dwelling on 1 November 2024.

What you need to do for 2025 will depend on whether your property:

• was liable for LPT in 2024
• or
• has become liable for LPT for the first time in 2025.

Note 

Your property may become liable for LPT for the first time in 2025. If so, you should have valued your property and submitted your LPT Return by 2 December 2024. If you have not yet filed your return, you should do so immediately.

Next: Properties that have become liable