Unoccupied dwelling advice.

wild_eyed

New Member
Messages
2
Hi Guys,

My parents property is being transferred to me in the next few months. We have begun the process & hit a snag i need some advice with.
On the property are two dwellings, The main home built in 1999 & their old home. The old home was a cottage built prior to the 1940's by the council, It was then purchased from the council. It has running water & electricity,but is uninhabitabed & would need some work to make it habitable. It hasn't been occupied in 20 years, we use it for storage. We have the land registry certs etc. But it was never registered for Household charge or LPT. I do not have a Property ID for the old dwelling.

The house sits in front of two poultry sheds on a small poultry farm. It for this reason they thought the house didn't need to be registered or something along those lines. But i can't find a reference to such a clause in the exemptions. So it's possibly not exempt.

How do i make this right so I can either provide a record of LPT or exemption to the transfer can continue? As this is required.

any thoughts, at all would be helpful, i find this to be quite a minefield.
 

WizardDr

Frequent Poster
Messages
1,232
Unfortunately this has two Parts:


Part I
Is your property uninhabitable


A residential property is not liable for Local Property Tax (LPT), if it is both:

  • unsuitable for use as a dwelling
  • and
  • unoccupied as a dwelling on 1 May 2013 or 1 November thereafter.


If your property was not a relevant residential property on 1 May 2013, you do not need to contact Revenue. No further action is required until the next valuation date, 1 November 2020.

You should notify Revenue immediately if you received an LPT return and you think your property is both:


  • unsuitable for use as a dwelling
  • and
  • unoccupied as a dwelling.


You should include relevant supporting documentation when notifying Revenue. For example, engineers' or architects' reports, or photographs. This documentation must clearly show the property is not suitable for use as a dwelling. All documents must confirm the status of the property as of 1 May 2013 and on the relevant liability date.

Is your property unsuitable for use as a dwelling?


For a property to be unsuitable for use as a dwelling, you must consider the following criteria:

  • Does the property have a sound roof?
  • Does it have sanitary facilities?
  • Does it have a water supply*?
  • Does it have an electricity supply connected*?


* A property with a water supply or electricity supply that is simply turned off or temporarily disconnected, is still available for use.



PART II


The LPT was preceded by NPPR
I cannot say if the same rules apply - knowing how it was introduced there could be an issue.
Problem is the stupid way it was brought with outrageous penalties meant that not paying it
carried severe penalties which they eventually capped at €7,000 even though the actual amount was €240 py.


Do you even pass Part I?
W
 
Last edited:

wild_eyed

New Member
Messages
2
Looking at Part 1, I can't vouch for the soundness of the roof, but it has running water from its own well & electricity. & it was unoccupied 1 May 2013. (it was for the 13 years prior)

Who could provide engineers report? I mean speaking frankly, no one lives there because no one could without renovation. I know thats not relevant. but discerning the way forward is tough. Can i evaluate the property now going forward due to the new LPT evaluations due in November 2020? I wanted to look into renovating the property to make it habitable. I know the degrees of habitability are different for everyone, but not the LPT.
 

WizardDr

Frequent Poster
Messages
1,232
I would contact Eric Waterman Consulting Engineers Union Quay Cork as a very good engineer.
The way you describe it you may be missing things that an engineer would say
You need to separately check the NPPR rules.
W
 
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