Deferral of Local Property Tax payment

Personal insolvency

You can only claim this deferral if you have entered into:

  • a Debt Settlement Arrangement
  • or
  • a Personal Insolvency Arrangement

under the Personal Insolvency Act 2012.

This arrangement needs to have been formally agreed between you and the Insolvency Service of Ireland (ISI) in order to be eligible for this deferral category.

You can defer any LPT liabilities for the years covered by the insolvency arrangement. Any liabilities for years outside of the periods of the arrangement are not eligible for this deferral.

Revenue accepts claims for personal insolvency deferrals on a self-assessment basis. The deferred LPT plus accrued interest will become due when the insolvency arrangement ceases to have effect.

This category of deferral is not restricted to owner-occupiers. This means you can also claim this deferral for:

  • rental properties
  • or
  • other residential properties that you own.

How can I apply for this deferral?

To apply for a deferral in this category, you should complete the Form LPT2, including the 'Insolvency Case Number' provided to you by the ISI.

You can submit the completed LPT2 form to Revenue online through MyEnquiries in myAccount or Revenue Online Service (ROS).

Alternatively, you can send your completed LPT2 paper form to:

LPT Branch
PO BOX 100
Co Clare.

If you require assistance, you should contact the LPT Branch. Further information is available in the Guidelines for deferral or part deferral of payment of LPT.

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