Selling, buying or transferring a property

You are selling a property

What should you do before closing of the sale?

  • Submit any outstanding Local Property Tax (LPT) returns.
  • Pay any outstanding tax, interest and penalties, including Household Charge (HHC) arrears.
  • If you are entitled to an exemption or waiver from the Household Charge but did not claim it, you should request the relevant certificate from the Local Government Management Agency (LGMA):
  • Consider whether the valuation band or valuation you declared at 1 May 2013 was reasonable and honest.
  • If required, you should self-correct any return where you under-declared the value or claimed an exemption that you were not entitled to. You should also pay any additional taxes due.
  • You, as the seller, must ensure you are entitled to any exemption claimed and hold documentation to support the exemption claimed.
  • All sellers must obtain general clearance, and some must also obtain specific clearance, before completing the sale. You must provide the buyer with the appropriate clearance(s).
  • If you sell your property for €350,000* or less, general clearance only is required.  

    * This threshold was increased from €300,000 with effect from 1 September 2017.

  • You as seller must provide details of any clearance held on the property in the first sale in the valuation period. If you bought your property after May 2013 you should have received a copy of the clearance, from the seller, at the time of sale. You must give a copy of this clearance document to the buyer.

You should provide the buyer or their solicitor with the following information:

  • the property ID
  • the property valuation band or the actual valuation declared on the 2013 LPT return
  • if you self-corrected your original declared valuation then you should provide the revised valuation
  • the basis for arriving at that valuation
  • details of any exemption claimed and documentation in support of same
  • a copy of the property overview screen to confirm the seller has paid all LPT and HHC liabilities. This can be obtained by logging in online.

Next: You are buying a property