Local Property Tax (LPT) liability
Overview
The liability date for Local Property Tax (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 2025, it is liable for LPT for 2026.
If you are the liable person for the property on the liability date, then you are responsible for the LPT charge for the following year. You should read the information in this section to determine if you, and your property, are liable for LPT.
If you are liable for LPT on 1 November 2025, you are required to:
- Determine the market value of your property as at 1 November 2025.
- Submit this valuation to Revenue on your LPT Return by 7 November 2025.
- Confirm your LPT payment arrangement for 2026.
For further information, please see What you need to do for 2026.
LPT exemptions
There are certain exemptions available from the LPT charge. If your property qualifies for an exemption, you should select the relevant exemption on your LPT Return. For further information, please see Local Property Tax exemptions.
Next: Residential properties that are liable for LPT