Deferral of Local Property Tax payment

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
• payable after the date of death.

You can identify the amount of LPT outstanding at the date of death by accessing the online LPT account for the deceased person.

To qualify for deferral, the deceased person should have been the sole owner of the property. However, it is not a requirement that the property was their main or only residence.

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 on which 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 that applies above.

How to apply for this deferral category

To apply for this deferral category you should notify Revenue that you are the personal representative of the deceased liable person through myEnquiries or by Post to:

FREEPOST
LPT Branch
PO Box 1
Limerick.

You should also complete the Form LPT2. You can submit the completed LPT2 form to Revenue online through MyEnquiries either via myAccount or Revenue Online Service (ROS). Alternatively, you can send your completed LPT2 paper form to:

FREEPOST
LPT Branch
PO BOX 100
Ennis
Co Clare.

If you require assistance, you should contact the LPT Branch.

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