Selling, buying or transferring a property

You are selling a property

What should you do before completion of the sale?

• Submit any outstanding Local Property Tax (LPT) returns.
• Pay any outstanding tax, interest and penalties. This includes any Household Charge (HHC) arrears.
• You may have been entitled to an exemption, or waiver, from the HHC, but did not claim it. If so, you should request the relevant certificate from the Local Government Management Agency (LGMA):
  • by email at support@householdcharge.ie
  • or
  • by post to P.O. Box 12168, Dublin 1.
• Consider whether the property valuation(s) declared, as at 1 May 2013, and, or 1 November 2021, was reasonable and honest.
• Self-correct any return where you under-declared the relevant valuation(s). You must pay any additional taxes and interest due.
• Ensure that any exemption you claimed has been verified by Revenue. If your exemption is not Revenue verified, you must apply to Revenue for verification before the property can be sold or transferred. You must hold the documentation in support of your exemption.  
• If your claim for exemption was made incorrectly, you must:
  • amend your LPT Return
  • remove the exemption
  • and
  • pay the outstanding charges to LPT, plus the interest due.
• If a deferral is in place on the property, you must:
  • ensure that you meet the conditions for any deferred payments and retain proof of eligibility
  • and
  • pay the LPT charges and interest due
• The conditions for Revenue clearance are not satisfied where a deferral is still in place at the time of sale. If a sale occurs without payment of deferred liabilities, interest will apply up to the date of payment. If unpaid, the outstanding tax and interest will remain a charge on the property.
• All sellers must obtain general clearance before completing the sale. Some must also obtain specific clearance.
• You must provide the buyer with the appropriate clearance(s).
• If you sell your property for €400,000* or less, you require general clearance only.

* This threshold was increased from €350,000 with effect from 13 November 2023, and from €300,000 with effect from 1 September 2017.

• You, as seller, must provide details of any clearance you hold for the property. This includes clearance for the first, and any subsequent, sale in the valuation period(s) (since 1 May 2013). If you bought your property after 1 May 2013, you should have received a copy of the clearance. You must provide 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(s), or the actual valuation(s), declared on the relevant LPT return(s).
• A copy of the Property History Summary, which is available through LPT Online. This document shows whether relevant LPT returns have been filed and the liabilities have been paid. It also displays the valuation(s) declared on the LPT return(s). 
• Details of any claim for exemption, and proof that the exemption is Revenue verified.

You are selling a derelict property - Stamp Duty implications

Certain properties are considered residential for Stamp Duty purposes even if they are not liable for LPT. For example, a derelict house. While a derelict house may not be liable for LPT, it is subject to Stamp Duty at the residential rate.

In such cases, the seller is required to obtain a LPT Property ID prior to the sale of the property. The seller must submit supporting documentation to Revenue to prove that the property is derelict. This may include, for example:

• engineers' reports
• architects' reports
• and
• photographs.

Revenue will review this documentation and issue a Property ID Number. The Property ID must be provided to the purchaser. The purchaser will need the Property ID to file their Stamp Duty Return where the residential rate of Stamp Duty applies.

Next: You are buying a property