2014 LPT Charge for House Bought in 2013

[LPTQuery]

Hi,
I bought my property where I am now sole occupant and owner in July 2013. All monies owed on the purchase were paid in full before the end of October 2013. Due to the unavailability of the seller's solicitor who did not return phone calls or e-mails, the execution of sale date occured on November 4th, 2013.
Consequently in September of this year I was served with a demand from Revenue to pay the 2014 LPT immediately. Having done so, I felt I had a case to appeal the payment as I believe, having paid 100% of the consideration of the property prior to the 31st of October 2013, I should be recognised as the legal owner of the property as at that date. My appeal was rejected as the sale execution date fell after November 1st, 2013.
Has anybody experienced this? Any advice?

 

[Brendan Burgess]

What did your solicitor say?

They are dealing with the practicalities of this every day.

As you bought a property in 2013, you should be exempt from LPT until the end of 2016

Anyone who buys a home in 2013 is exempt from LPT until 2017, not just First Time Bs ( 1 2)

Your post is confusing

having paid 100% of the consideration of the property prior to the 31st of October 2013, I should be recognised as the legal owner of the property as at that date.

If you were the legal owner as of that date, then you are responsible for the LPT for 2014. End of story.

But...

the execution of sale date occured on November 4th, 2013.

If you did not complete the sale until the 4th November, you were not the owner on 1st November and so should not be liable.


From the Revenue Guide on Sale/transfer of ownership of residential property

Whoever owns the residential property on 1 November 2013 will be responsible for paying the tax for 2014. If you (as an owner) sell your residential property after 1 November 2013 you will be liable to pay LPT on the property for 2014, even if it is sold before the end of 2013.

I presume one does not own a property until the sale is completed.

 

[Dermot]

If you were the legal owner as of that date, then you are responsible for the LPT for 2014. End of story.

I have no wish to hijack this thread but I have a problem with Revenue not wishing to take payment of LPT from me.

I completed a sale in late September of 2014. I had physical possession of the property then. The property was for whatever reason not registered with the Property Registration Authority until the 4th of November 2014.
I want to pay the LPT on it for 2015 but Revenue after 5 phone calls are still insisting that the previous owner is the one who is responsible and will not budge on it. As far as Revenue are concerned the date they are going by is the registration date with the PRA. This is illogical. Last call to them was today.

I have decided that I will send them a cheque for same with the particulars of the property and the relevant part of my purchase contract. I will keep a photocopy of the cheques.

I will have fulfilled my obligations as far as I am concerned. You would think that they are long enough at this to have ironed out all the problems.