Local Property Tax (LPT) is a tax payable on the market value of residential properties in the State. Owners of residential properties or those with substantial rights in a residential property are liable to pay LPT. These are known as "liable persons".
If you were the liable person for the property on 1 November 2013 (liability date for 2014) you are liable to pay LPT for 2014, unless an exemption can be claimed. The liability date for 2013 was 1 May 2013. Even if you did not receive any LPT correspondence from Revenue, you are still liable for LPT if you own a residential property.
Further information is available on the Revenue website www.revenue.ie or by calling the LPT helpline (1890 200 255) or the Citizens Information Service (0761 07 4000)