Finance (Local Property Tax) Act 2012 section 43

Designated liable person

Section 43 sets out how to determine which person is the "designated liable person" responsible for filing the Local Property Tax return where more than one person is liable for the tax on the same property.

• Where a property has multiple liable persons, one person — the "designated liable person" — is selected to be responsible for filing the LPT return, determined by a priority-ranked list of eight categories set out in a table
• The highest-priority applicable category in the table determines the designated liable person: first priority goes to a person jointly nominated by all other liable persons; subsequent categories cover the assessable spouse or civil partner, the precedent partner in a partnership, the person with the highest total income, and others
• Revenue may override the table and specify a different designated liable person in writing if they consider it more appropriate, or if the table does not produce a clear result; all liable persons must be notified of this decision
• A liable person who is aggrieved by Revenue's designation may appeal to the Appeal Commissioners within 30 days of being notified