Local Property Tax before sale
1 tasks in suggested order
1. Make sure LPT is fully compliant and the correct Revenue clearance is in place before sale
Before a sale or transfer closes, all LPT returns and payments must be up to date and Revenue clearance must be in place. Depending on the property and sale, general clearance may apply automatically; otherwise specific clearance may be required.
When?
Before the sale or transfer closes.
Where / who?
Revenue LPT Online / MyEnquiries and your conveyancing solicitor.
What to prepare?
Property ID, PPSN, PIN, Property History Summary, valuation information and any documents needed to support an exemption or specific-clearance application.
What to check?
For 2026, the seller who was the liable person on 1 November 2025 remains liable for the full 2026 LPT. Outstanding LPT, interest or penalties remain a charge on the property until paid.
Official source: Revenue
