Deferral of payment

  1. Overview
  2. Income thresholds
  3. Personal representative of a deceased liable person
  4. Personal insolvency
  5. Hardship grounds

Personal representative of a deceased liable person

Personal representatives of a deceased liable person may apply for a deferral of Local Property Tax (LPT). This deferral includes any LPT:

  • outstanding at the date of death
  • already deferred by the deceased person
  • becoming payable following death.

To qualify for deferral, the deceased person must have been the sole owner of the property. This deferral is not limited to the main or sole residence of the deceased liable person.

This deferral may carry forward in certain circumstances. Details and examples are contained within Guidelines for deferral or part of deferral of payment of LPT.

Personal representatives of a deceased liable person may apply for a deferral until the earlier of the following:

  • the date the property is transferred or sold
  • or
  • three years after the date of death (Revenue may consider an extension in certain circumstances).

Outstanding LPT liabilities, and any interest due, become payable on the date referenced in either of the above.

How can you apply?

You must notify Revenue that you are the personal representative of the deceased liable person. You must identify the amount of LPT outstanding at the date of death by accessing the online LPT account. You will also need to complete the LPT2 Form and submit to the LPT Branch. If you require assistance, you should contact the LPT Helpline.

Next: Personal insolvency