Finance (Local Property Tax) Act 2012 section 124

No time limit on charge

Section 124 provides that the charge on a property for unpaid local property tax has no time limit and cannot be extinguished by the passage of time.

• Unpaid local property tax (LPT) remains a charge on the relevant property indefinitely until paid in full.
• The normal statutory limitation period under the Statute of Limitations 1957 does not apply to this charge.
• The charge cannot expire or become unenforceable simply because a number of years have passed.
• The charge effectively acts as a lien on the property and may be enforced through foreclosure or sale if the amount remains unpaid.