LPT Demolished House/New Build

Red Ladybird

New Member
Hi all,
Looking for some advice please My father transferred the family home onto me in 2016. It was a very old house so we completely demolished it and built an entirely new house on the same site. New foundation, new waste water etc, not a scrap of the old house was left. We moved into the new house in mid-2018. I recently checked with revenue to see when I was due to pay LPT....per the website I understood it to 2020, because we had a new build, but I wasn't sure when in 2020. However, they advised me that i was liable for lpt from November 2018 and all subsequent years, on the basis that there was a previous property on that site and the property ID was retained by the new house, and we were living in it in nov 2018. This makes no sense to be. A new build is not the old house. Even if the property ID is carried forward to the new house, it still fits the definition of a new property. Any thought on this? Thanks in advance,


In order to avoid paying the previous years LPT, you would have had to declared the old house as derelict. Had you done that at the time, no LPT would have been due from that point, but it might have made it more difficult or even impossible in some cases to get planning on the site.