Liability for local property tax?

[elainem]

I bought a house last year in May and lived in it for several months.

My job has moved and now a neighbour has offered me the cost of the property plus the renovations I undertook.

I am thinking of accepting it, but wondered would I be liable for the property tax between May 2012 and March 2013?

I understand that to be liable for property tax, you had to own the property on or before March 31st 2012 - is this correct, and would I be liable for the property tax on this property?

 

[ajapale]

Hi ElaineM,

I am moving your post to The Local Property Tax forum.

Please try to post in the correct forum/subforum.

aj
moderator

 

[ajapale]

Anything here?
Local Property Tax (LPT) from revenue.ie

• [broken link removed]Local Property Tax Guide ( PDF 4.2MB)
• [broken link removed]Sample Form LPT1 ( PDF 640.6KB)
• [broken link removed]Local Property Tax (LPT) Frequently Asked Questions ( PDF 182KB)

Local Property Tax (LPT) is a tax payable on the market value of residential properties in the State. A half-year charge applies for 2013.


When must I own the property to be liable to pay LPT?
If a property is a residential property on the ownership date in a year, LPT is due to be paid on the property.
If you are the liable person in respect of the property on the ownership date you are liable to pay the LPT.



For 2013 the ownership date is 1 May 2013 and for any other year it is 1 November in the preceding year.
Therefore, if you own a residential property on 1 May 2013, you are liable for LPT for 2013. If you sell your
property after 1 May 2013 you are still liable to LPT for 2013 and the liability is payable in full at the time of
the sale.

So if you do not own your house on 1 May 2013 you are not liable for the 2013 half year Local Property Tax charge.

Perhaps you meant to ask whether you are liable for the now abolished Household Charge? In which case this (from revenue faq) might be useful.

11.1 What about the Household Charge and the Non-Principal Private Residence Charge (NPPR)?
• The Household Charge will be abolished from 1 January 2013.
• The arrears of the Household Charge for 2012 will be capped at €130 if paid to the Local Government Management Agency by 30 April 2013.
•
Where the Household Charge for 2012 has not been paid by 1 July 2013 the arrears amount will be increased to €200 and will be included as part of the LPT liability in respect of the property. In effect, the arrears of the Household Charge will be converted into LPT and collected through the LPT system. Revenue will pursue this additional liability when the LPT system is fully operational. Interest and penalties under the LPT system will apply to the additional €200.
•
The annual NPPR charge will apply for 2013 and should be paid to the relevant local authority.

 

[elainem]

Am I liable for local property tax?

Thanks for your reply. I should have said the Household Charge rather than the Local Property Tax. Hopefully, I will have sold the property by 1st May this year, but strangely I didn't own the property on 1st November 2012 - I'm probably one of the very few in this situaiton! So according to what you have posted above, I don't owe the Household Charge either? Am I correct in this?