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What happens if you do not comply

Tax clearance

If you fail to meet your Local Property Tax (LPT) obligations, your online application for tax clearance will fail. An application may fail for a number of reasons:

  • a property that you own has an outstanding LPT return
  • you have outstanding liabilities on a property that you own
  • you are linked to a property previously owned by you
  • and, or
  • you have not paid the LPT due in accordance with an agreed payment arrangement.

All outstanding LPT returns, together with any outstanding liabilities and interest must be paid in full. You may then apply online for a Tax Clearance Certificate.

Note

You should make a new application for tax clearance where you have:

  • recently sold or become the owner of a property
  • and
  • you have paid all LPT charges for which you were liable.

Next: Interest charges

Published: 15 September 2025 Print this page

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