Brendan Burgess
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Revenue FAQ for purchasers and sellers
What are the key dates?
1 May 2013 - the valuation date - you pay LPT for 2014, 2015 and 2016 based on the valuation of your property at this date.
1 November - if you own a house on this date, you are liable for the Local Property Tax for 2014. (If you buy the house after 1 November you are not liable)
7 November - the final day for returning the Change of Ownership form by paper if you are going to pay using this form (which is probably the easiest)
28 November - the deadline for submitting your return form LPT 4 if you are going to pay online.
1 January - payment due if you are paying by cash or cheque
15 January - the date direct debits will start being deducted from your account
21 March 2014 - the date it will be taken from your account if you set up a Single Debit Authority
If I buy a house after the 1 November, am I not liable for LPT for 2014?
If you don't own a house on 1 November, you are not liable for Local Property Tax in 2014. However, the contract is likely to specify that the seller will pay the tax and adjust the price paid for the Local Property Tax.
What forms do I need to fill in?
You must complete the form [broken link removed] and send it to the Revenue
You cannot do this online, but you can email them the form.
What value do I put on my house?
The value for Local Property Tax for 2014 ( and 2015 and 2016) is the value at 1 May 2013.
If you are happy with the valuation used by the previous owner, you can continue with that value.
If that value was too low, you can put in a new value on the Form LPT4
How and when do I pay it?
Use the Form LPT 4 to make the payment if you get it in by 7 November.
If you miss this deadline, you will have to pay it online.
Check this Key Post
How to pay your 2014 Local Property Tax
What are the key dates?
1 May 2013 - the valuation date - you pay LPT for 2014, 2015 and 2016 based on the valuation of your property at this date.
1 November - if you own a house on this date, you are liable for the Local Property Tax for 2014. (If you buy the house after 1 November you are not liable)
7 November - the final day for returning the Change of Ownership form by paper if you are going to pay using this form (which is probably the easiest)
28 November - the deadline for submitting your return form LPT 4 if you are going to pay online.
1 January - payment due if you are paying by cash or cheque
15 January - the date direct debits will start being deducted from your account
21 March 2014 - the date it will be taken from your account if you set up a Single Debit Authority
If I buy a house after the 1 November, am I not liable for LPT for 2014?
If you don't own a house on 1 November, you are not liable for Local Property Tax in 2014. However, the contract is likely to specify that the seller will pay the tax and adjust the price paid for the Local Property Tax.
What forms do I need to fill in?
You must complete the form [broken link removed] and send it to the Revenue
You cannot do this online, but you can email them the form.
What value do I put on my house?
The value for Local Property Tax for 2014 ( and 2015 and 2016) is the value at 1 May 2013.
If you are happy with the valuation used by the previous owner, you can continue with that value.
If that value was too low, you can put in a new value on the Form LPT4
How and when do I pay it?
Use the Form LPT 4 to make the payment if you get it in by 7 November.
If you miss this deadline, you will have to pay it online.
Check this Key Post
How to pay your 2014 Local Property Tax