NPPR ends 1/1/'14 replaced by LPT implications for relatively cheap multi units?

I have exactly what you described above. Three units each with own facilities inside one front door with one shared garden and one legal title, so can only be sold as one house.

Having one legal title at the present moment should not make it impossible to sell off one of the units. There are countless buildings in Dublin, many dating from the nineteeth century that were formerly large posh houses, that previously had one legal title and over the years have been divided into apartments (or offices).

These buildings often have gardens, and they all have "shared" halls, corridors and stairwells. The deeds of each apartment usually refer to common useage of such shared facilities and the liability of the owners for the upkeep of gardens, roofs, halls, corridors,stairs etc.

I own a building in the heart of Dublin that is divided into a few apartments and a shop. It has,at present, one legal title. Does that mean I should submit one value for the whole building ,rather than for each seperate apartment?

I still suspect that the authorities expect each self-contained unit to be regarded as a seperate property for the purpose of this wretched tax.

oldnick said:

I still suspect that the authorities expect each self-contained unit to be regarded as a seperate property for the purpose of this wretched tax.

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Even if they did you'd still only value it as a full property. Take a house subdivided into 2. It's worth 200K so now you just value each unit at 100K each. So it makes no difference. Legally they are not 2 units I think because there is only one legal title.

This is an interesting question for many owners of houses (of whatever size), divided into apartments - but especially so where the total charges on all of the apartments in that house may be far more than the charge on,say, the same house next door.

This would be the case in many smaller cities. For example in Dundalk I've a small apt in a large house valued at ca. 40k but I'll still pay full charge.
Nearby there are houses valued at 100-200k split into several such tiny apartments.
For the owners of those houses I agree it would be well worth paying the charge based on the one single house, regardless as to whether it's split into apts.

For dearer areas such as Dublin it makes little difference - usually each apt would be worth ca. 100k upwards, and the total value of the house would be worth the same as multiplying the charges on each apt.

I wonder has anyone any update on this.

What are people doing with the many Georgian Houses let in multiple units as regards the LPT?

I have as previously described one house with one front door one garden one water connection ( at the moment) but three flats contained within. Each flat has its own kitchen/bathroom/ esb so virtually self contained. I paid the household charge per unit/ flat as I did the NPPR. The property was bought as one house and I feel would have to be sold as one house.

I still have failed to find anything on the Revenue website addressing these issues which must affect hundreds of properties in larger cities but especially Dublin.

Yesterday I received 3 LPTs for these as this is how I paid NPPR.

The Revenue Commissioners advises that I need to write to them to request it to be considered as 1 house.

I would feel only one LPT should be paid.

This may not be the cheapest way to do it but I feel this is the correct way.

Any thoughts or any one in a similar situation anything to offer.

Thanks

Any other opinions on this matter please.

Meath Lady said:

Any other opinions on this matter please.

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The NPPR and household charge were very specific that the charge was per unit not per property. The new property tax doesn't mention this.

But I think I'll drop an email to revenue. Maybe Mandelbrot has an opinion if he's around. He's always a genius on this kind of thing.

Since I posted last December (post 24)on this I didn't realise at the time that even if you valued each unit to make up one price that you would lose out because there is a minimum cost to the tax.

I have emailed LPT but they have failed to reply so far. However if I value each unit at band 1, which I feel would be suitable I will pay ( 90 x 3= 270 euro) annually. However the valuation for the whole house would probably fall into band 5 or 6 ie ( 495 euro or 585 euro).
The main point is the units cannot be sold individually as they are really make up just one house with one front door,one roof, and one garden.