Selling, buying or transferring a property
What is Revenue clearance?
You must obtain Revenue clearance on the sale or transfer of a property. Revenue clearance provides confirmation that the property is fully compliant for Local Property Tax (LPT).
There are two types of Revenue clearance:
- General clearance.
- Specific clearance.
The property does not qualify for either general or specific clearance where there are:
- outstanding or deferred LPT liabilities, or Household Charge (HHC) liabilities
- outstanding LPT returns.
The easiest way to check that your property is fully compliant is by logging into LPT Online to review your LPT records.
General clearance
General clearance means that you do not need to submit an application to Revenue. General clearance applies if either Condition 1 or Condition 2 outlined below are met.
Condition 1
The sale price is €400,000 or less for properties located outside Dublin.
The sale price is €500,000 or less for properties located in Dublin.
Condition 2
The sale price does not exceed:
- 25% of the upper limit of the valuation band declared as of 1 November 2021
- or
- 25% above the actual declared value for properties above Band 19.
Prior to the sale of the property, you (the seller) can obtain general clearance by accessing the LPT Online Service using:
You should print the Property History Summary from the LPT Online Service to confirm that there are no outstanding liabilities or returns. This can be used as confirmation that the property is fully compliant for LPT.
If you have claimed an exemption from LPT, this will be reflected in the Property History Summary. You must ensure that any exemption claimed is verified by Revenue before the property can be sold or transferred.
Specific clearance
If you do not meet Condition 1 or Condition 2, you must apply to Revenue for specific clearance. You can apply for specific clearance by completing Form LPT5. On this form, you are required to provide:
- details of the property valuation declared as at 1 November 2021
- and
- relevant information and documentation to support the valuation declared.
You can submit your form through MyEnquiries when you log in to the LPT Online Service.
Revenue will review the LPT5 application and then issue a decision on whether or not specific clearance can be granted.
Note
In certain circumstances, Revenue may also examine the valuation that was declared as at 1 May 2013 as part of specific clearance.
Specific clearance applications are generally processed within 12 working days. Please do not contact Revenue for an update until this time frame has elapsed.
Next: What happens when there is more than one sale in a valuation period?