Finance (Local Property Tax) Act 2012 section 16

Charge to local property tax

Section 16 establishes the charge to local property tax on the chargeable value of relevant residential properties and identifies who is responsible for paying it.

• Local property tax (LPT) has been charged annually since 2013 on the chargeable value of relevant residential properties.
• The tax must be paid by the person identified as the "liable person" in relation to the property.
• Where more than one person is a liable person for a property, they are jointly and severally liable for the full amount of LPT due.
• Another person may pay the tax on behalf of the liable person, even though the liable person retains the legal obligation.