Local Property Tax when buying property
1 tasks in suggested order
1. Local Property Tax when buying property
Before completion, make sure LPT returns and payments are up to date and Revenue clearance is in place. Unpaid LPT is a charge on the property and can pass with it.
When?
For the 2026–2030 valuation period, the relevant valuation date is 1 November 2025. The person liable on 1 November is liable for LPT for the following year.
Where / who?
Revenue; solicitor/conveyancer usually coordinates transaction documents but tax obligations remain with parties.
What to prepare?
Property price/details, PPSN/tax reference and transaction documents.
What to check?
When buying, check the seller’s LPT compliance and clearance documentation. The 1 November 2025 valuation determines the LPT charge for 2026 to 2030.
Official source: Revenue
