Martin O’Sullivan: Are all your buildings Local Property Tax compliant?
A building doesn’t have to be inhabited to be deemed habitable – and therefore liable to LPT. And then there’s the new Vacant Homes Tax
'Whether a property is deemed suitable for use as a dwelling will depend on the specific facts and circumstances of each case'. Photo: Getty
Compliance with the requirement to file Local Property Tax (LPT) returns is over 91pc, which is quite high, given that it is a self-assessment tax.
I occasionally come across farmer clients who have never paid it. This oversight might relate to the house they are living in, or perhaps the old farmhouse in the yard that is still habitable.
