LPT exemption

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fistophobia

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I am selling a house, its been empty since a relation dies in 2012.
My solicitor is asking, has the LPT been paid up?
Whats your ID etc.
My first reaction is... ask my Swiss.
The property only now is in my ownership, after years of legal process.
Its uninhabitable, no power, no heating, no water.
Whats the best course of action here?
Revenue website doesnt list the above as exempt reasons.
 

Property that is not liable for LPT​

Your property is liable for LPT if it is a residential property on 1 November.

If your property is not liable for LPT, you do not need to submit an LPT return.

Property that is not liable includes:

  • Commercial property that is fully subject to commercial rates and is not a residential property
  • Unoccupied property that is not suitable for living in
  • Diplomatic property
  • Mobile homes, vehicles and vessels (boats)
 
I bought a derelict house - with no electricity and water - and got exempted from property tax on the grounds it was uninhabitable. I sent Revenue a report from an architect to this effect and photos, plus a copy of my vacant property insurance. However I didn't have to prove it has been vacant prior to this - Revenue were just worried about the period since my purchase. You may have more difficulty if they want you to prove it was vacant for the entire period since your relative died.
 
fistophobia said:
My solicitor is asking, has the LPT been paid up? ...................
The property is uninhabitable, no power, no heating, no water.
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So you inform your solicitor that no LPT has been paid as the house has been uninhabitable since 2013 and the relevant LPT exemption applies.

I assume that should he, or Revenue, require further evidence, then a sworn affidavit would suffice.
 
LPT should have been resolved before you took ownership, now you own it it is your responsibility.

Note that if you declare a property as uninhabitable to get out of paying, you will need to supply documentary evidence of same (photos, suveyor's report). It then doesn't need an exemption as derelict properties are not subject to LPT.

But be warned you will almost certainly require full planning permission to bring it back into use later, and that will entail having to bring it up to current building regs. That said, from the description that's likely the case anyway.
 
Leo said:
But be warned you will almost certainly require full planning permission to bring it back into use later, and that will entail having to bring it up to current building regs.
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I'm not an expert in this area but I'd be amazed if these statements are true. A neighbour of mine had their home made uninhabitable after being accidentally damaged a few years ago and they most certainly didn't have to obtain planning permission to bring it back into use.
 
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T McGibney said:
I'm not an expert in this area but I'd be amazed if these statements are true. A neighbour of mine had their home made uninhabitable after being accidentally damaged a few years ago and they most certainly didn't have to obtain planning permission to bring it back into use.
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Did he declare it as derelict or just repair it to the planning that was in effect? In the case where a property has been declared derelict or has remained that way for some years, bringing it back into use falls under a material change of use.

See https://mcmahonsolicitors.ie/requirement-for-planning-permission/ (here) for advice that even properties in habitable condition may require planning to be brought back into use or here for coverage of a case where the High Court ruled that planning should have been sought for a 30k renovation.
 
Leo said:
See https://mcmahonsolicitors.ie/requirement-for-planning-permission/ (here) for advice that even properties in habitable condition may require planning to be brought back into use or here for coverage of a case where the High Court ruled that planning should have been sought for a 30k renovation.
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All very woolly, and a poor justification of these (IMHO peculiar) claims that you made:
Leo said:
But be warned you will almost certainly require full planning permission to bring it back into use later, and that will entail having to bring it up to current building regs. That said, from the description that's likely the case anyway.
Click to expand...
 
fistophobia said:
My solicitor is asking, has the LPT been paid up?
Click to expand...
the simplest and cheapest option might just be to pay the LPT.

If the house is uninhabitable you can justifiably claim it fell into the lowest value band (<€100k until 2022, and <€200k after)

which means a charge of €90 per annum. This could be cheaper than solicitors' fees and cost of an engineer's reports.

Unless I am mistaken LPT does not accrue interest if paid in arrears. What was it valued at for probate purposes?
 
T McGibney said:
All very woolly, and a poor justification of these (IMHO peculiar) claims that you made:
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The High Court declaring that even a 30k renovation to a vacant property that did not materially alter the appearance required planning permission. That not clear enough? Anyone in doubt can seek a Section 5 declaration, but don't be surprised with a requirement for planning and a minimum B2 BER.

If you're in doubt on the need for development to comply with current standards, go have a read of the building regs.
 
Leo said:
The High Court declaring that even a 30k renovation to a vacant property that did not materially alter the appearance required planning permission.
Click to expand...

In a particular set of circumstances. You haven't even tried to demonstrate that this case constitutes a generally applicable precedent.
Leo said:
That not clear enough?
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The (IMHO peculiar) claims you made above remain unsubstantiated.

Leo said:
If you're in doubt on the need for development to comply with current standards, go have a read of the building regs.
Click to expand...
You're assuming that all restorations of previously uninhabitable properties to inhabitable status constitute "development". That's quite an assumption.
 
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T McGibney said:
You're assuming that all restorations of previously uninhabitable properties to inhabitable status constitute "development". That's quite an assumption.
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Have another read, that's not what I said at all. Anything constituting a development must comply with current regs. That's all the more problematic for renovation work on long abandoned houses due to Part L requirements.
 
Leo said:
Have another read, that's not what I said at all. Anything constituting a development must comply with current regs. That's all the more problematic for renovation work on long abandoned houses due to Part L requirements.
Click to expand...

Leo said:
But be warned you will almost certainly require full planning permission to bring it back into use later, and that will entail having to bring it up to current building regs. That said, from the description that's likely the case anyway.
Click to expand...
Reconnecting to local water, ESB etc does not by any stretch "almost certainly" require planning permission.
 
For the nth time.
Leo said:
But be warned you will almost certainly require full planning permission to bring it back into use later, and that will entail having to bring it up to current building regs. That said, from the description that's likely the case anyway.
Click to expand...
 
fistophobia said:
I am selling a house, its been empty since a relation dies in 2012.
My solicitor is asking, has the LPT been paid up?
Whats your ID etc.
My first reaction is... ask my Swiss.
The property only now is in my ownership, after years of legal process.
Its uninhabitable, no power, no heating, no water.
Whats the best course of action here?
Revenue website doesnt list the above as exempt reasons.
Click to expand...
Leo said:
LPT should have been resolved before you took ownership, now you own it it is your responsibility.

Note that if you declare a property as uninhabitable to get out of paying, you will need to supply documentary evidence of same (photos, suveyor's report). It then doesn't need an exemption as derelict properties are not subject to LPT.

But be warned you will almost certainly require full planning permission to bring it back into use later, and that will entail having to bring it up to current building regs. That said, from the description that's likely the case anyway.
Click to expand...
 
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