Finance (Local Property Tax) Act 2012 section 123

Unpaid amount to be a charge on property

Section 123 establishes that any unpaid local property tax, together with related interest and penalties, becomes a legal charge attached to the residential property concerned.

• Any unpaid local property tax (LPT) automatically becomes a charge on the relevant residential property.
• The charge also covers any interest that accrues on overdue tax under the Act.
• Any monetary penalties imposed in connection with the tax are likewise secured as a charge on the property.
• The charge remains attached to the property until the outstanding amounts are paid in full, meaning it cannot be cleared simply by selling or transferring the property.