Taxation Summary, Finance Act 2020

32.4Valuing a Residential Property As LPT is a self-assessed tax, the owner is obliged to determine the market value of the property. The ownership date is 1 November in the preceding year.
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.