Selling, buying or transferring a property

What is Revenue clearance?

You must obtain Revenue clearance on the sale of a property. Revenue clearance provides confirmation that the property is fully compliant for Local Property Tax (LPT).

There are two types of Revenue clearance:

  • general clearance
  • and
  • specific clearance.

The property does not qualify for either general or specific clearance where:

  • there are outstanding or deferred LPT liabilities, or Household Charge (HHC) liabilities
  • and, or
  • there are outstanding LPT returns.

The easiest way to check that the property is fully compliant is by logging into LPT Online to review the LPT records.

General clearance

General clearance means that you do not need to submit an application to Revenue. General clearance applies if either of these conditions are met:

Condition 1

Sale price is €400,000 or less.

Note

This threshold was increased from €350,000 with effect from 13 November 2023.

Condition 2 (A) applies if your property was liable for LPT on 01 May 2013

 Sale price does not exceed:

  • the upper limit of the valuation band by 125% (or 125% above the actual declared value for properties above Band 19) declared as of 01 May 2013
  • and
  • the upper limit of the valuation band by 15% (or 15% above the actual declared value for properties above Band 19) declared as of 01 November 2021.

Condition 2 (B) applies if your property was not liable for LPT on 01 May 2013

Sale price does not exceed:

  • 15% of the upper limit of the valuation band (or 15% above the actual declared value for properties above Band 19) declared as of 01 November 2021.

You can print the Payment History Screen from the LPT system to confirm that there are no outstanding liabilities or returns. This can be used as confirmation that the seller of the property is fully compliant for LPT.

If you have claimed an exemption to LPT, this will be reflected in the print-out. Confirmation of eligibility for any exemptions claimed should be provided to the buyer.

You, as the seller, can provide your solicitor, or the buyer's solicitor, with access to the general clearance. For further information, please see the 'How to obtain general clearance' page in this section.

Specific clearance

If you do not meet Condition 1 or Condition 2, you must apply to Revenue for specific clearance. You can apply for specific clearance by completing Form LPT5. You can submit your form through MyEnquiries when you log in to the LPT portal.

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: How to obtain general clearance