hopalong. You should find your answer in the following
Certain properties will be exempt from LPT.
New and previously unused properties that are purchased from a builder or developer between 1 January 2013 and 31 October 2016 will be exempt until the end of 2016. Properties purchased by a first time buyer between 1 January 2013 and 31 December 2013 will be exempt until the end of 2016. The exemption is subject to certain conditions, including that the property must be the person’s sole or main residence. If the property is subsequently sold or ceases to be the person’s main residence between 2013 and 2016, the exemption no longer applies. What exemptions from Local Property Tax (LPT) are available for residential properties purchased betwen 1 January and 31 December 2013?
Properties constructed and owned by a builder or developer that remain unsold and have not yet been used as a residence.
Properties in unfinished housing estates (commonly called "ghost estates"), specified by the Minister for the Environment, Community and Local Government in the pdfFinance (Local Property Tax) Regulations (S.I. No. 91 of 2013) External link. Further details are included in the press releaseExternal link issued by the Department of the Environment, Community and Local Government. Maps are available for viewing on the website of the relevant local authority. A full list of local authorities is available on the website of the Department of the Environment, Community and Local Government External link. http://www.revenue.ie/en/tax/lpt/exemptions.html
Dermot and Hopalong, I suggest you read the previous posts from Brendan, who has been told by Revenue the precise accurate state of affairs. Basically all persons purchasing a property before year end are exempt from the LPT until 2017.