Selling, buying or transferring a property

Clearance documentation for previous sales

If this is not the first time the property has been sold since 2013, the seller should have clearance documentation from the previous sale. The seller must provide this documentation to the buyer.

The buyer should retain these clearance documents as they must be provided to future buyers if the property is sold or transferred again.

Where general clearance conditions were not met for the previous sale, specific clearance should have been requested from Revenue. If the current seller:

• does not have a copy of specific clearance approval for the previous sale
• and
• the property does not now qualify for general clearance

the seller should submit an Application for specific clearance to the Local Property Tax (LPT) Branch.

Where specific clearance conditions are met, Revenue will issue confirmation of clearance covering all years. Revenue clearance will cover periods from 2012 to the date of clearance.

Note

Specific clearance applications are generally processed within 12 working days. Please do not contact Revenue for an update unless this time frame has elapsed.

Next: You are buying a property from a Local Authority