Deferral of payment

Personal insolvency

In order to claim this deferral, you must have entered into:

  • a Debt Settlement Arrangement
  • or
  • a Personal Insolvency Arrangement

under the Personal Insolvency Act 2012.

This arrangement must be formally agreed between you and the Insolvency Service of Ireland (ISI). You may defer the Local Property Tax (LPT) that is due during the period for which the insolvency arrangement is in effect.

Revenue accepts claims for personal insolvency deferrals on a self-assessment basis. The deferred LPT plus interest will become due when the insolvency arrangement ceases to have effect.

You can defer any LPT liabilities for the years covered by the insolvency arrangement. Any liabilities for years outside of the periods of the arrangement are not eligible for this deferral.

This category of deferral is not restricted to owner-occupiers. This means you can also claim this deferral for:

  • rental properties
  • or
  • other residential properties that you own.

How can I apply for this deferral?

You must:

  • complete the LPT2 Form and submit to the LPT Branch, either online, or by post
  • include the 'Insolvency Case Number' as provided to you by the ISI.

If you require assistance, you should contact the LPT Branch. Further information is available in the Guidelines for deferral or part deferral of payment of LPT.

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