Finance (Local Property Tax) Act 2012 section 137

Charge on property

Section 137 provides that any deferred local property tax remains a legal charge on the relevant residential property until it is paid.

• Any amount of local property tax (LPT) that has been deferred becomes a charge on the residential property to which it relates.
• The charge attaches to the property itself, meaning it cannot be cleared simply by transferring ownership.
• The charge remains in place until the deferred amount is paid in full, with no time limit on how long the charge can persist.
• This ensures that Revenue has security over the property for any LPT amounts that a liable person has been permitted to defer.