From the online website of revenue:
Section 126 of the Finance (Local Property Tax) Act 2012 (as amended) obliges a liable person who is selling a residential property to pay any local property tax (LPT), interest and penalties that are due in respect of the property before completion of the sale. To facilitate the conveyancing process, section 128 of this Act obliges the Revenue Commissioners to confirm to a liable person, or a person acting on his or her behalf in connection with the sale of the residential property, the amount of any unpaid local property tax, interest and penalties at the date of the sale or, alternatively, that there are no outstanding amounts payable. Any unpaid liability remains a charge on the property following the sale. The Revenue Commissioners are complying with the requirements of section 128 by making the necessary information available in electronic format.
To access this information you must obtain a Property Access Number (PAN). You can do this by clicking on the relevant button on the screen. You can then use your Property Access Number, in conjunction with the Property ID and your PPSN, to access the property history online screen in respect of the property being sold. While the Revenue Commissioners are precluded by data protection legislation from providing details of your LPT liability to third parties such as your Solicitor or the Solicitor acting for the purchaser of your property, you may choose to do so by providing these three numbers to such third parties to allow them to access the property history screen. Owners should advise any joint owners of their property that they have provided the PAN, along with the other numbers, to their solicitor/agent.
You should be aware that in providing a third party with the Property Access Number (Property ID and PPSN) you are effectively authorising him or her to access your LPT record. The purpose of such access is to facilitate the conveyance of the property by identifying any outstanding LPT liability that must be discharged before the completion of the sale to the satisfaction of the purchaser and his or her Solicitor.
The information available on the property history screen contains a summary report in respect of each year of the LPT liability, the amount paid, any balance outstanding and any interest or penalty, if relevant. As this information is accessed in electronic format it is capable of being down loaded or printed.