LPT and derelict property.

[Seabass]

Hi All

I've paid the LPT for my main residence via the ROS service (those who complete self assessment do not get LPT letters). I was promptd with my main address and submitted the return.
I own another property (old house/ruin) which has been derelict for almost ten years. It has no functioning facilities apart from an ESB connection. Last week I have had an engineer do an inspection and his report states that it is dilapidated and uninhabitable.
Therefore it is not a residential property.
My question is if I need to report this to revenue ? There is no way through the online channels to seek an exemption as exemptions are for residential properties and this is not a residential property. None of the exemption items match this scenario.
However I do not want to have to address this at a later date if for example the revenue base a follow up on active ESB connections.
Should I contact the reevenue by email to flag this to them and ask them if they need the report, photos etc sent to them for official recognition that it's not a residential property ?
Or do I simply do nothing as it is not a residential property and so is simply not liable to the tax and no action is required ?
Thanks in advance for any advice offered.

 

[Marie]

Hello. I've just purchased a 'derelict' property which requires renovation before it will be habitable. The solicitor who did the conveyancing tells me that taxes, including local property tax, are not payable until and unless the dwelling is habitable.

 

[T McGibney]

However I do not want to have to address this at a later date if for example the revenue base a follow up on active ESB connections.

Why not?

There are countless non-residential properties, including farm yards and occupied & unoccupied commercial buildings that have ongoing active ESB connections.