Finance (Local Property Tax) Act 2012 section 11

Liable persons

Section 11 identifies who is the "liable person" responsible for paying local property tax (LPT) on a relevant residential property.

• The liable person is generally whoever holds an estate, interest or right in a residential property entitling them to possession or to receive rents/profits for a period of 20 years or more.
• Where multiple persons share interests in a property, they may all be jointly liable; where interests are unequal, liability falls on the person(s) holding the minimum interest that still gives entitlement to possession or receipt of rents/profits.
• Trustees, beneficiaries, persons with exclusive rights of residence, personal representatives of deceased liable persons, and occupiers with a prima facie right to register title can all be liable persons — but a mortgagee not in possession is not liable, and periodic or residential tenants are not made liable simply because their tenancy could theoretically last 20 years or more.
• Where a local authority or approved housing body leases a property, liability remains with the lessor (the property owner) rather than transferring to the local authority or housing body.