Deferral of Local Property Tax (LPT) payment
Personal insolvency
You can only claim this deferral if you have entered into:
- a Debt Settlement Arrangement
- or
- a Personal Insolvency Arrangement
under the Personal Insolvency Act, 2012.
This arrangement needs to have been formally agreed between you and the Insolvency Service of Ireland (ISI) in order to be eligible for this deferral category.
You can defer any Local Property Tax (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.
Revenue accepts claims for personal insolvency deferrals on a self-assessment basis. The deferred LPT, plus accrued interest, will become due when the insolvency arrangement ceases to have effect.
This category of deferral is not restricted to owner-occupiers. This means that you can also claim this deferral for:
- rental properties
- or
- other residential properties that you own.
How can I apply for this deferral?
To apply for a deferral in this category, you should complete the Form LPT2, including:
- the 'Insolvency Case Number' provided to you by the ISI
- and
- the full name of the insolvency applicant.
You can submit the completed LPT2 Form to Revenue online through MyEnquiries in myAccount or the Revenue Online Service (ROS).
Alternatively, you can send your completed LPT2 paper form to:
FREEPOST
LPT Branch
PO BOX 1
Limerick.
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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