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Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.
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:
You, as seller, must file the LPT return and make all LPT payments before completing the sale. If you have claimed an exemption from LPT, your record will show that your property is exempt.
If you are the liable person for a property on the liability date, you are liable to pay the LPT. The liability date for LPT is
- 1 May 2013 for 2013 and
- 1 November in the preceding year, for any other year.
If you are the liable person for the residential property on 1 November 2020, you have to pay LPT for 2021. If you sell your residential property between 1 November 2020 and 31 December 2020, you are liable to pay LPT on the property for 2021.
Next: You are selling a property
Published: 25 February 2021
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Pay your LPT for 2021, file your return or print your receipt of payment online.