LPT for house now owned but lived in

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aerobubbles

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We live in what was "the old house" on my parents property. Before this we lived in a mobile home.
During covid my parents suggested we fix up the house and move in there and that is what we have done. We got the electricity reconnected, plastering windows doors the lot.
This house was not registered as vacant/derelict when property taxes were introduced as my parents were afraid that the government were doing this to take the house.
We want to pay property tax now we are living here but I know this is not straightforward as we don't own the house we just live here.
Will my parents get hammered if we registered for property tax
 
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aerobubbles said:
We live in what was "the old house" on my parents property.
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What does this mean?
I suspect that VHT is not an issue since this only came in in late 2022?

How Vacant Homes Tax (VHT) applies

This page outlines how Vacant Homes Tax applies
www.revenue.ie www.revenue.ie
If the property was uninhabitible until recent years (when?) then it may be possible to apply for an exemption from LPT for the relevant years:

LPT exemptions for 2013 to 2021

This page explains the Local Property Tax exemptions for 2013 to 2021
www.revenue.ie www.revenue.ie
For years when LPT was payable those liabilities, plus interest where applicable, will remain outstanding until paid.
If/when the property is eventually sold then these liabilities will have to be cleared.
As usual with outstanding tax liabilities it is probably better to deal with this sooner rather than later.
 
Clubman- thanks for your input, when the property tax was first brought in if you had a house that was not lived in and uninhabitable you were supposed to register it as such. They never did that. When i say an old house it was just that, it was my fathers old family home not lived in since the late 1970s when it was rented for a short while, my father had moved out of there when they got married and built a new home in the 60s .
We moved in Christmas 2022. I just don't know how to go about registering for LPT, i don't own the house, and as it hasn't been declared as vacant or otherwise what do i do?
I don't want to open a can of worms for my parents, but i do not know how to fix this
 
aerobubbles said:
I just don't know how to go about registering for LPT, i don't own the house, and as it hasn't been declared as vacant or otherwise what do i do?
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In most cases the owners need to register for LPT.

Register a property for Local Property Tax (LPT)

How to register a property for Local Property Tax (LPT)
www.revenue.ie www.revenue.ie

Who is liable for LPT?

This page gives details of who is liable for Local Property Tax
www.revenue.ie www.revenue.ie
aerobubbles said:
I don't want to open a can of worms for my parents, but i do not know how to fix this
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There are only downsides to not opening this particular can of worms in my opinion. Not doing so is just going to exacerbate the issue.

For what it's worth I had to clear the LPT arrears and interest on a house on which an LPT deferral was obtained 12 years ago and nothing had been paid since. I found the LPT staff very helpful in assisting me with sorting this out. It obviously cost me several grand but it was an outstanding tax so there wasn't much that I could do about it especially because I wanted to sell the property.
 
My guess is it is rural and has a value under €200k, so about €90 a year

The ESB connection would give enough proof of when it became habitable. Prior to that it was probably seen as derelict.

Chat to the LPT people. I reckon about €360 owing

Can it be transferred into your name?
 
peemac said:
Can it be transferred into your name?
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That may give rise to other tax issues such as stamp duty, CAT/Gift Tax, and conveyancing costs. Not necessarily a reason not to do this but something to be aware of.
 
aerobubbles said:
This house was not registered as vacant/derelict when property taxes were introduced as my parents were afraid that the government were doing this to take the house.
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They may have done you a huge favour regarding planning. Others who did declare properties as derelict to avoid LPT have found it impossible to get planning permission to bring them back into use.
 
Revenue definition of uninhabitable... meaning no windows, doors, roof.
I have had this row with them on a property I was selling, with photos to prove, and I lost.
Had to pay 10 years arrears of LPT, plus penalties.
 
@buzzybee said:
@aerobubbles do you mean the nppr?
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It's possible that the NPPR and/or Household Charge (plus interest? not sure if interest applies here?) is also outstanding in addition to LPT and interest. Registering for LPT and logging in should give some indication but if there are grounds for appeals/exemptions then that can be broached with the LPT people as needed.
 
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Yes, was subject to penalties.
It was a property left to me, by a relative. A total disaster of a place. He never maintained it, or paid any bills.
I tried to plead to Revenue, that it was uninhabitable.. no central heating, electricity or water supply. They said NO.
 
No.. it was a series of photos, and my statement to Revenue.
A supervisor declined my requested to waive the LPT back charges and penalties.
It was about 7K in total, and had to be paid, because I was selling the property.
I made it back on the sale price, then got skinned by the solicitor for another 7K in professional fees.
 
fistophobia said:
I made it back on the sale price, then got skinned by the solicitor for another 7K in professional fees.
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If it was "a total disaster of a place" then it's quite possible that the solicitor had their work cut out with planning issues, land registration issues and maybe other issues so perhaps earned their €7K?
 
charlie007 said:
Surely this is no longer enforcable since 31st March?
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Yes, my mistake, sorry.

Expiry of Non-Principal Private Residence (NPPR) liability and charge on property

Facility to pay the annual charge on non principal private residences, payable on liable property units for the years 2009-2013.
www.gov.ie www.gov.ie
I think that the Household Charge (plus interest or charges?) remains collectable where outstanding?

Household Charge (HHC)

This page has information on the Household Charge (HHC)
www.revenue.ie www.revenue.ie
 
Clubman, yes. i can clarify i hope. We live in the house we do not own it my parents own it. We don't pay rent to them, we are lucky that we are allowed to live here. As mentioned it was left idle not lived in or connected to electricity since the 80s i think last time there was electricity connected there.
I appreciate all the help and all the answers,
 
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