What happens if you do not comply?

Tax clearance

If you have failed 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
  • 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.

Where you have recently sold a property and you have paid all LPT charges for which you were liable, you should make a new application for tax clearance.

Next: Interest charges