Who pays LPT in Ireland?

Who exactly bears the responsibility for paying LPT in Ireland? Is it the homeowner or the tenant? Does it vary depending on the type of property, such as residential or commercial? Are there any exemptions or reliefs available for certain groups or situations? And how does the payment process work? Is it a yearly payment or does it have to be paid in installments? Furthermore, how is the LPT calculated? Are there any factors that can affect the amount payable? Lastly, are there any penalties for late payment or non-payment of LPT in Ireland?