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:

1. General clearance.
2. 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
• unverified exemption claims. 

The easiest way for you (the seller) to check this 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

Condition 1 is split into parts A and B, depending on where the property is located. If the property is in Dublin (city or county), please refer to Condition 1A. If the property is located anywhere outside of Dublin, please refer to Condition 1B.

Condition 1A - Properties in Dublin (city or county)

If the property is located in Dublin City or county, it can sell for up to €500,000 with general clearance. 

Condition 1B- Properties outside Dublin

If the property is located outside Dublin, it can sell for up to €400,000 with general clearance.

Condition 2

If Condition 1 is not satisfied, general clearance may apply under Condition 2. Condition 2 applies if the sale price does not exceed each of the following thresholds:

• 25% of the upper limit of the valuation band declared as at 1 November 2021 (or 25% above the actual declared value for properties above Band 19).
• the upper limit of the valuation band declared as at 1 November 2025 (or the specific valuation declared 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:

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

The Property ID and PIN are contained on all LPT correspondence issued by Revenue. 

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.

For further information on how to access your Property History Summary, please see Further guidance on this page.

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 under general clearance. Where an exemption is verified by Revenue, the ‘Status’ on the Property History Summary reads 'Exemption- Verified'.

If the exemption has not been verified by Revenue, the ‘Status’ reads 'Exemption – Unverified'. If the exemption is unverified on the Property History Summary, the seller must contact Revenue to verify the exemption.

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(s) declared as at 1 November 2021 and 1 November 2025 (as applicable)
• and
• relevant information and documentation to support the valuation(s) 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.

The seller does not need to obtain specific clearance in relation to the valuation declared as at 1 May 2013. However, in certain limited cases, Revenue may request further information in relation to this valuation, as part of specific clearance.

If Revenue has issued specific clearance this covers all periods and no further action is needed.

Note

You can apply for specific clearance once the sale is agreed. If specific clearance is required, you should submit your application as early as possible, following the agreed sale. 

Specific clearance applications are generally processed within 12 working days. Please do not contact Revenue for an update until this time frame has elapsed.

Please see Tax and Duty Manual Part 11-01 LPT clearance on the sale or transfer of residential properties, for detailed guidance.

Next: Clearance documentation for previous sales