Selling, buying or transferring a property

What is Revenue clearance?

You must obtain Revenue clearance on the sale 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
  • and, or
  • there are outstanding LPT returns.

The easiest way to check that the property is fully compliant is by logging into LPT Online to review the LPT records.

General clearance

General clearance means that you do not need to submit an application to Revenue. General clearance applies if either of these conditions are met:

Condition 1

Sale price is €350,000 or less.

Condition 2 (A) applies if property was liable to LPT on 1 May 2013

 Sale price does not exceed:

  • 95% of the upper limit of the valuation band (or 95% above the actual declared value for properties above Band 19) declared as of 1 May 2013
  • and
  • 10% of the upper limit of the valuation band  (or 10% above the actual declared value for properties above Band 19) declared as of 1 November 2021.

Condition 2 (B) applies if property was not liable to LPT on 1 May 2013

Sale price does not exceed:

  • 10% of the upper limit of the valuation band (or 10% above the actual declared value for properties above Band 19) declared as of 1 November 2021.

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 have claimed an exemption to LPT, this will be reflected in the print-out. Confirmation of eligibility for any exemptions claimed should be provided to the buyer.

You, as the seller, can provide your solicitor, or the buyer's solicitor, with access to the general clearance. For more information, please see the 'How to obtain general clearance' page in this section.

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. You can submit your form through MyEnquiries  when you log in to the LPT portal.

Next: How to obtain general clearance