LPT - who is liable??

P

pcocp

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A person living alone in a house they do not own, but who does have a right of residence there until death, as given to the person in the will of the original owner, now deceased.

So who's liable for LPT? The resident or the owner, the owner now being the person to whom the house was left to in the original owners will, who lives abroad.

Thanks in advance.
 
pcocp said:
A person living alone in a house they do not own, but who does have a right of residence there until death, as given to the person in the will of the original owner, now deceased.

So who's liable for LPT? The resident or the owner, the owner now being the person to whom the house was left to in the original owners will, who lives abroad.

Thanks in advance.
Click to expand...


From Revenue:

Who is liable?
The following persons are liable to pay the Local Property Tax (LPT). These are known as "liable persons":

  • Owners of Irish residential property, regardless of whether they live in Ireland or not.
  • Local authorities or social housing organisations that own and provide social housing.
  • Lessees who hold long-term leases of residential property (for 20 years or more).
  • Holders of a life-interest in a residential property.
  • Persons with a long-term right of residence (for life or for 20 years or more) that entitles them to exclude any other person from the property.
  • Landlords where the property is rented under a short-term lease (for less than 20 years).
  • Personal representatives for a deceased owner (e.g. executor/administrator of an estate).
  • Trustees, where a property is held in a trust.
  • Where none of the above categories of liable person applies, the person who occupies the property on a rent-free basis and without challenge to that occupation.
If you are the liable person in respect of the property you are responsible for completing and submitting the Return and paying the tax due.

For LPT purposes, residential property means any building or structure (or part of a building) which is used as, or is suitable for use as, a dwelling and includes any shed, outhouse, garage or other building or structure and includes grounds of up to one acre.

If you own a residential property on 1 May 2013, you are liable for LPT for 2013. If you sell your property after 1 May 2013 you are still liable to LPT for 2013 and the liability is payable in full at the time of the sale. If you are the liable person for the property on 1 November 2013 you have to pay LPT for 2014. Information on your LPT obligations as a vendor/purchaser is available at: Sale/Transfer of ownership of residential property.

Where there is more than one owner of the residential property, they need to agree who will make the relevant LPT Return and pay the tax. If no one pays, Revenue can proceed to collect the tax due from any of the owners.


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mf
 
So there is more than 1 owner... As revenue see it.
As the owner abroad is refusing to pay, will revenue look to the occupier to pay?
Given that they're based here, not abroad which makes it easier for them.
 
If no one pays, Revenue can proceed to collect the tax due from any of the owners.


mf
 
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