Based on the information provided by the Deputy it is not possible to give a definitive reply. However, by way of general information the following may be of relevance in this case. I have been informed by the Revenue Commissioners that the liable person in relation to a residential property is generally the owner of the property for the purposes of the charge to LPT. This is on the basis that he or she has the right to immediate possession of the property or is entitled to receive the rent if the property is rented rather than occupied by the owner. However, in a situation where an owner has given a substantial interest in his or her property to another person, that other person may become the liable person instead of the owner. This would happen, for example, where the owner has leased the property to a lessee/tenant for a period of at least 20 years.
In this case, the Deputy has indicated that the company is the owner of the properties so, assuming that it has not created at least a 20-year leasehold interest in these properties, it would appear to be the liable person. On the other hand, if the landlord is the owner of the properties and has merely engaged his or her company to manage the properties without conveying an interest of at least 20 years in the properties to the company, the landlord would be the liable person.