Revenue eBrief No. 190/25
17 October 2025
LPT clearance procedures on the sale or transfer of residential properties
Revenue's Tax and Duty Manual Local property tax: Part 11-01 - clearance procedures on the sale or transfer of residential properties has been updated to reflect new LPT clearance rules, effective from 17 March 2025. The following additional information has also been provided on the Manual:
- Valuation date and duration of valuation (paragraph 2)
- Sale of 'new and unused' properties (paragraph 8)
- Sale of exempt properties (paragraph 9)
- Termination of deferral arrangements (paragraph 10)
- Properties sold by local authorities and approved housing bodies (paragraph 11)
- Penalties for non-compliance (paragraph 13)
- Sample of a Property History Summary (PHS) (Appendix 2)