Local property tax penalties

pat12345678

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Hello. Question , my parents house was never registered for local property tax. When the property will be inherited by a child what will happen with this ? Were houses automatically registered or did a person have to register ? Will it show up when the house is transferred? And if so I see there is a 8% interest per year and additional penalties, what are the additional penalties?
Many thanks.
 
my parents house was never registered for local property tax.
Why not? When did they acquire it? Why hasn't the LPT registration and payment issue been rectified/regularised since?
When the property will be inherited by a child what will happen with this ?
Will it show up when the house is transferred?
Almost certainly yes as part of the conveyancing process.
Were houses automatically registered or did a person have to register ?
Houses which changed hands and on which stamp duty was paid since the introduction of LPT were registered automtically as far as I know. Other properties required the owners to register them. Almost certainly Revenue wrote to them to remind them of this responsibility.
And if so I see there is a 8% interest per year and additional penalties, what are the additional penalties?
Interest is the only penalty.
Note this:
Where LPT (including any interest) remains unpaid, it becomes a charge on the property.
 
thanks for your reply. I don’t know why it was never registered to be honest

So say for example the property tax is €450 a year plus 8%

So 10 years would be 4500 plus 8 % €360 so bill is €4860. Is that correct ?
By charge you mean - above must be paid before change of ownership?

Many thanks.
 
Year 1: €800 (€450 plus €350 interest (8% x 10 years))
Year 2: €765 (€450 plus €315 interest (8% x 9 years))
Year 3: €730 (€450 plus €280 interest (8% x 8 years))
Year 4: €695 (€450 plus €245 interest (8% x 7 years))
Year 5: €660 (€450 plus €210 interest (8% x 6 years))
Year 6: €625 (€450 plus €175 interest (8% x 5 years))
Year 7: €590 (€450 plus €140 interest (8% x 4 years))
Year 8: €555 (€450 plus €105 interest (8% x 3 years))
Year 9: €520 (€450 plus €70 interest (8% x 2 years))
Year 10: €485 (€450 plus €35 interest (8% x 1 year))

Total LPT €4,500
Total interest €1,925
Total due €6,425
 
Oh did I calculate it in correct. ? What about the household charge ? I don’t think they paid this either. Can someone explain what could be owed in this ? When did it come into effect & rates / penalty?

Navy thanks
 
@torblednam has outlined the calculations for the LPT appears and interest above.

The Household Charge is explained here:
I don't think that any interest or penalties apply to it. If it was never paid then I think that it's just the original €200 that remains payable.

If the property is registered on the LPT system then all arrears and charges should be listed automatically. Since the tax is going to have to be paid eventually it would make sense to do this and to ideally clear any arrears sooner rather than later in order to stop interest charges racking up.

Edit: sorry - this is relevant to the Household Charge and it may mean that LPT interest applies as it does to LPT arrears:
 
Could anyone work out for me what is owed to date , the house is valued around 280 - 300000 & is based in cork county.
What’s owed for LPT & household charge with fees & charges.

Thanks again