Selling, buying or transferring a property


When selling, buying or transferring a property there are certain obligations on both the seller and the buyer. Local Property Tax (LPT) clearance must be in place prior to:

  • closing of the sale
  • or
  • the transfer of the property.

As the seller, you must make sure that all LPT obligations have been met before completing the sale. This means that all LPT payments must be up to date and you must have submitted your LPT Return to Revenue. You can check your LPT record on the LPT Online Portal.

If you are the liable person for a property on the liability date, 01 November, you are liable to pay the LPT for the following year.

Next: You are selling a property