LPT for period house not finished and not occupied

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wildatlanticway

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Hello, I am seeking clarification on property tax liability for our Irish property which we left in 2021 (we still own the property), specifically regarding the payment timeline. It was not complete when we left and we haven't occupied it since 2021. My sister-in-law has been living in the property for the last 2/3 years now as she returned to that area of Ireland and had to do substantial work to make it livable; hence, we do not charge rent as she is maintaining it, and she had no where else to go. Despite being non-resident, when we moved the house was unoccupied and incomplete. I know we are liable for property tax, but will we have to pay from 2012 onward? Online resources are unclear, I have read that some people can claim exemption from the tax for specific situations. Additionally, is there a local professional or company specializing in property tax resolutions? Any advise received will be greatly appreciated. Thank you!
 
wildatlanticway said:
Hello, I am seeking clarification on property tax liability for our Irish property which we left in 2021 (we still own the property), specifically regarding the payment timeline. It was not complete when we left and we haven't occupied it since 2021. My sister-in-law has been living in the property for the last 2/3 years now as she returned to that area of Ireland and had to do substantial work to make it livable; hence, we do not charge rent as she is maintaining it, and she had no where else to go. Despite being non-resident, when we moved the house was unoccupied and incomplete. I know we are liable for property tax, but will we have to pay from 2012 onward? Online resources are unclear, I have read that some people can claim exemption from the tax for specific situations. Additionally, is there a local professional or company specializing in property tax resolutions? Any advise received will be greatly appreciated. Thank you!
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I think you need to clarify the timeline.
You mention 2012, 2021 and your sister living there for 2-3 years.
However it may not matter.
If the property was habitable but left vacant you most likely owe the LPT (plus interest probably) for the full period of ownership.
Had to do this myself recently for a proper that (through no fault of my own) was vacant for most of 2011 too this year.
 
As above, need clarity on the timeline. Am I right in thinking this was a new build? If so was the construction substantially completed to the level required to within the planning window, and do you have certification of such?
 
Hello and thank you all for your advise. My apologies for any confusion.

We left Ireland in 2001, leaving the unfinished property, it was never complete due to funding issues. Yes, it was a new build, no, it was not complete to the level required within the planning window.

I read online that the property tax was introduced in Ireland in 2012/2013, even though we were not in the county, will we still be liable to pay from the year the property tax was introduced to the present date? I also read that there are some exemptions for property tax in some situations. It is unclear and I am just looking for clarification.

My sister in law moved into the property in 2021 after investing a lot of time and money to make it habitable. I have not charged any rent while she has been living there.

Additionally, I have reached out to an Irish company for assistance on this matter but have not received a response yet. If anyone could recommend a company for the Cork area to clarify what I need to pay that would be greatly appreciated. I just want to resolve the matter.

Thank you very much!
 
The NPPR liability will in reality only become an issue if you are completing a sale prior to April 2025.
All NPPR liability expires on 31st Mach 2025 for everyone.
 
This...
NOTE: FROM 1 July 2013 THE OPPORTUNITY TO PAY THE HOUSEHOLD CHARGE WILL CEASE

From 1 July 2013 all arrears of the Household Charge will be increased to €200 and added to the Local Property Tax (LPT) due on the property. In effect, the arrears of the Household Charge will be converted into LPT and payable through the LPT system to Revenue.

from your link would suggest that its added onto the LPT ..........Ouch.
 
The House according OP was effectively not habitable in 2013 or for a good few years later so household charge may not be applicable.
When was the electricity connected to the house ?,
 
charlie007 said:
from your link would suggest that its added onto the LPT ..........Ouch.
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Where it is due and outstanding that is correct - it appears as a separate item in arrears on the LPT account. As far as I recall it's capped at the €200 and, unlike LPT deferrals or arrears, doesn't attract ongoing interest.

Another possible tax is the Vacant Homes Tax depending on whether or not the place is habitable and possibly other circumstances:

Vacant Homes Tax (VHT)

Vacant Homes Tax (VHT)
www.revenue.ie www.revenue.ie
 
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If the new-build property was not completed to meet the 'substantially complete' requirements then property tax might not be a problem. Getting new planning if required to bring it into compliance and make it habitable or suitable for sale could be a bigger problem as that will require meeting current building regs.

I'd suggest the first port of call should be engaging a planning consultant local to where the property is who would be able to asses the status of planning compliance and advise on any steps required to normalise the situation. They should be able to guide you on next steps in relation to property tax, perhaps suggesting a solicitor in the area to work with.
 
Dermot said:
The House according OP was effectively not habitable in 2013 or for a good few years later so household charge may not be applicable.
When was the electricity connected to the house ?,
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Thank you! The electricity was connected for construction purposes, but I honestly cannot recall the exact timeframe. I will contact our local ESB to find out the connection date. The house was not in livable condition in 2013, there was rodent infestation, extensive dampness due to no heating in the home which caused a lot of damage in the home also. Very much appreciate your advise. Thanks again!
 
Have you spoken to a planner or the planning section of the Local Authority to establish their view on completion?
 
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