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Farrell & Farrell

ROI: LPT update

Property owners of residences newly liable for Local Property Tax (LPT) for the first time in 2025 are reminded to submit their LPT Return by next Monday, 2 December 2024.



A property may become newly liable for LPT in 2025 if it is a newly-built residential property completed after 1 November 2023 and on, or before, 1 November 2024. It may also be newly liable to LPT if it has become occupied, or suitable for use as a dwelling, after 1 November 2023 and on, or before, 1 November 2024.



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