Inherited House Was Never Registered For LPT

eirman

Frequent Poster
Messages
85
A friend of mine inherited his brother's house in 2017.
For some strange reason the house appears never to have been registered for LPT (or the household charge).
Property taxes were not being deferred.

The house has an Eircode and Land Registry record.
It looks like a Local Authority / Revenue error to me.

The even stranger thing is that the property transfer went through in 2017 without LPT problems.
I speculate that as the house was unregistered, there were no arrears to impede the conveyancing transaction.

My friend wants to pay the LPT from 2017-2020 without being burdened with the earlier years.
I think he should simply phone the Revenue's LPT section.

Any comments / suggestions ?
 
Last edited:

mf1

Frequent Poster
Messages
4,341
LPT is a self assessment tax.

LPT should have been flagged up in the vesting process- it may well have been flagged and then quietly forgotten about.

Revenue become aware of a change of ownership in property when a deed is stamped.

But if this matter was by way of an Assent, then no stamp duty was payable and Revenue would not have been alerted.

Your friend may forget about not being liable for earlier years - any unpaid LPT charges become a charge on the property.

The process to put things right is set out in this link:


mf
 
  • Like
Reactions: Leo
Top