Selling, buying or transferring a property

How to obtain general clearance

Prior to the sale of the property, the seller can obtain general clearance. This can be done by accessing the Local Property Tax (LPT) online system using:

• your Personal Public Service Number (PPSN)
• the property ID
• and
• the PIN.

You can print the Payment History Screen from the LPT system to confirm that there are no outstanding liabilities or returns. This can be used as confirmation that the seller of the property is fully compliant for LPT. 

If you do not have the property ID or PIN, you can apply via the LPT online system. Revenue will re-issue these to your official address on your Revenue records.

You, as the seller, can provide your solicitor, or the buyer's solicitor, with access to the general clearance by giving them the following details:

• your PPSN
• the property ID
• and
• the Property Access Number (PAN).

You can retrieve the PAN when you access the Payment History Screen on the LPT online system.

Your solicitor, or the buyer's solicitor, can use these details to access the Payment History Screen via their Revenue Online Service (ROS) account. This will confirm whether there are any outstanding LPT issues.

You must pay any deferred liabilities, including interest. You must also provide the buyer with confirmation that any exemptions claimed are valid.

Next: What happens when there is more than one sale in a valuation period?