{"id":22342,"date":"2023-07-22T15:54:50","date_gmt":"2023-07-22T15:54:50","guid":{"rendered":"https:\/\/legalblog.ie\/?p=22342"},"modified":"2024-01-18T21:33:41","modified_gmt":"2024-01-18T21:33:41","slug":"lpt-payment","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/lpt-payment\/","title":{"rendered":"LPT Payment"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/lpt-payment\/#Liable_Person\" title=\"Liable Person\">Liable Person<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/lpt-payment\/#Liability_Issues\" title=\"Liability Issues\">Liability Issues<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/lpt-payment\/#Exemptions\" title=\"Exemptions\">Exemptions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/lpt-payment\/#Valuation\" title=\"Valuation\">Valuation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/lpt-payment\/#Valuation_Issues\" title=\"Valuation Issues\">Valuation Issues<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/lpt-payment\/#Returns\" title=\"Returns\">Returns<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/lpt-payment\/#Obligations_of_New_Owners\" title=\"Obligations of New Owners\">Obligations of New Owners<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/lpt-payment\/#Payments_Methods\" title=\"Payments Methods\">Payments Methods<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/lpt-payment\/#Employment_Deduction\" title=\"Employment Deduction\">Employment Deduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalblog.ie\/lpt-payment\/#Deferral\" title=\"Deferral\">Deferral<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalblog.ie\/lpt-payment\/#Deferral_Post_2021_Act\" title=\"Deferral Post 2021 Act\">Deferral Post 2021 Act<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legalblog.ie\/lpt-payment\/#Death_Hardship_Deferrals\" title=\"Death &amp; Hardship Deferrals\">Death &amp; Hardship Deferrals<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/legalblog.ie\/lpt-payment\/#Payment_Issues\" title=\"Payment Issues\">Payment Issues<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Liable_Person\"><\/span>Liable Person<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A liable person in relation to a residential property at the relevant date must pay the local property tax.\u00a0 It is based on the chargeable value on the valuation date.A relevant residential property is any building or structure which is used or suitable for use as a dwelling.\u00a0 It includes outhouses, garages and structures in the curtilage of the dwelling house up to an acre.<\/p>\n<p>A liable person is deemed to include a person with an ownership interest by way of legal or beneficial ownership or having an exclusive right of residence for life for more than 20 years.\u00a0 Landlords of properties let under tenancies for less than 20 years, personal representatives.<\/p>\n<p>Co-owners are jointly and severally liable.\u00a0A single return is sufficient.\u00a0 The tax is self-assessment.<\/p>\n<p>The principal obligation falls on the person with the interest in possession or a landlord of residential property for less than 20 years.\u00a0 As between a co-owner in possession and one out of possession, the person with the beneficial interest in occupation is primarily liable without prejudice to the liability of the co-owner.<\/p>\n<p>The Revenue may designate the liable person.\u00a0 The liable person is to be the first person to meet any of the following conditions:<\/p>\n<ul>\n<li>agreed by the co-owners as designated liable person;<\/li>\n<li>paid the household charge;<\/li>\n<li>paid the NPPR charge;<\/li>\n<li>assessable spouse or civil partner, in case of jointly assessable persons;<\/li>\n<li>a natural person where a company has a co-ownership interest;<\/li>\n<li>a resident where a resident or non-resident has a co-ownership interest;<\/li>\n<li>a person with the highest income.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Liability_Issues\"><\/span>Liability Issues<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A person, who does not consider himself or herself to be a liable person, can apply for a Revenue determination on the matter of liability. There is a right of appeal against Revenue\u2019s refusal of a claim for exemption.<\/p>\n<p>There is a right of appeal to the Appeal Commissioners against a Revenue\u00a0 decision\u00a0 that a person is the designated liable person in relation to a property for which there is more than one liable person.<\/p>\n<p>Revenue may make an estimate of an amount of LPT in relation to a liability date.<\/p>\n<p>The liability date fixes the person who is responsible for the tax.\u00a0 The liability date arises the year before, so that the outgoing seller of property will be liable for the whole calendar following year if they sell after 1 November in the previous year.<\/p>\n<p>The 2021 Act amends the surcharge for the late submission of income tax and corporation tax returns. Currently, the surcharge is capped at the amount of a person\u2019s LPT liability where that person becomes LPT-compliant after the surcharge has been imposed. The amendment reduces the cap to 50 percent of the LPT liability.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Exemptions\"><\/span>Exemptions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Newly constructed properties are exempt, provided that they have not been rented, used as a residence and continue to be held by the builder or developer and are part of the stock in trade of the developer.<\/p>\n<p>Residential property purchased, built or adopted for use by a person who is permanently and totally incapacitated as his sole residence, where an award is made by Court or a Personal Injury Assessment Board. Where a property has been adapted, at least 25% of the market value must be attributable to adaptation.\u00a0 The property is exempt only while so used by the person who is incapacitated.<\/p>\n<p>Property subject to commercial rates in full is not subject to LPT.\u00a0 Where properties are mixed commercial and non-commercial parts, the LPT applies to the residential part only.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Valuation\"><\/span>Valuation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The valuation date is the date that fixes the chargeable value for the purpose of assessment of the tax.\u00a0 1 May 2013 was the valuation date for each calendar year to the end of 2016.\u00a0 Thereafter, the date is to be 1 November in the previous year in tandem with the liability date.<\/p>\n<p>Revenue publish guidelines in relation to the valuation of property.\u00a0 Less stringent rules apply to properties valued at less than \u20ac1 million.<\/p>\n<p>The chargeable value is the value which might reasonably be expected to be obtained in the open market; the best price.\u00a0 It is based on the unencumbered value, i.e. net of mortgage.\u00a0 Specific factors such as inadequate access and rights which would otherwise detract from value are ignored.<\/p>\n<p>Where a property has been adapted for use by a person with certain disabilities, the value of the adaptations is reduced by the lesser of the maximum grant payable for adaptation under housing regulations or the increase in the value.\u00a0 The person must occupy the property as his main residence.\u00a0 A person may be deemed to be disabled by reason of age.<\/p>\n<p>Revenue publish guidance on its website in relation to the market values of properties based on age type.\u00a0 They categorise properties with reference they are apartment, detached, semi-detached, age etc.\u00a0 The indicative guidelines where permitted, may only be relied on where the house is similar.<\/p>\n<p>Property Services Regulatory Authority maintains a House Price Register publicly available.\u00a0 \u00a0An alternative source is a professional valuation is obtained.<\/p>\n<p>Valuations need not be exact.\u00a0 In the case of properties less than \u00a0\u20ac1 million in value, there are bands of \u20ac50,000.\u00a0 Property is valued within the band.\u00a0 The valuation for the tax is based on the midpoint in the band.\u00a0 Factors which may increase value relative to the standard house and guideline should be taken into account, where applicable.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Valuation_Issues\"><\/span>Valuation Issues<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Properties are individually valued.\u00a0 A person\u2019s liability is the sum due on each property.\u00a0 Properties are not accumulated, provided they are separate properties.<\/p>\n<p>The tax is calculated at a standard rate of 0.18% per annum up to \u20ac1 million.\u00a0 This is based on the mid-point of valuation.\u00a0 It is charged at 0.25% per annum on the excess over \u20ac1 million.<\/p>\n<p>In the case of properties valued over \u20ac1 million, a precise valuation is required.\u00a0 It is desirable that the property is valued professionally.\u00a0 Alternatively, reference might be had to reliable sales data of directly comparable properties.<\/p>\n<p>The 2021 Act makes new arrangements for appeals relating to the valuation of properties. Such appeals will now be decided by a specialist body called the Land Values Reference Committee instead of by the Appeal Commissioners. Appeals against LPT assessments relating to non-valuation disputes will continue to be decided by the Appeal Commissioners.<\/p>\n<p>Revenue&#8217;s Register of Properties was compiled from a variety of sources including households charge, PRTB information, utility company charges.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Returns\"><\/span>Returns<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Revenue issue local property tax returns, LPT 1.\u00a0 However, this is without prejudice to the fact that it is a self-assessment tax. A person is obliged to make a return, notwithstanding that he has not received an LPT return.<\/p>\n<p>A liable person must complete the return.\u00a0 It must be filed by the relevant deadline.<\/p>\n<p>Liable persons are relieved \u00a0of the obligation to deliver a return every year where they have delivered a return in respect of the first liability date in a valuation period, which return includes a self-assessment and where LPT is being paid in accordance with the selected payment method. The same LPT liability is to be payable each year in a valuation period and for the same payment method to be used.<\/p>\n<p>Persons who own several properties must return and file online.<\/p>\n<p>The obligation to file a return in the first year of tax was 7th May 2013.\u00a0 This covered all years to the end of 2016, provided payments were made.\u00a0 In subsequent years, a return is required by 7th November in each year commencing 2016 in respect of the following calendar year 2017.<\/p>\n<p>The 2021 Act provides\u00a0 for \u00a0collection of certain information about the occupation of properties on a valuation date: the use of a property as a person\u2019s principal residence, whether the property is occupied and if the property is not occupied, the period during which it has not been occupied and the reason for this. The information to be collected is restricted to its use in the compilation of statistical information<em>.<\/em><\/p>\n<p>Exemptions or other relevant factors must be completed and claimed.Liable persons who are eligible for one of the exemptions specified must claim the particular exemption on a return. \u00a0Revenue may make a determination that an exemption does not apply. Revenue must notify the liable person of its determination and the liable person then has a right of appeal against the determination to the Appeal Commissioners.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Obligations_of_New_Owners\"><\/span>Obligations of New Owners<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The details of the local property tax must be passed on, \u00a0the buyer of the residential property.\u00a0 It is necessary to give the property ID furnished with the initial local property tax assessments or provided thereafter to the buyer for the purpose of completion of a stamp duty return.<\/p>\n<p>A purchaser must decide whether the seller could reasonably have arrived at the previous valuation.\u00a0 This may arise where there has been a significant increase in the price paid by the purchaser relative to the valued amount.\u00a0 Where the buyer determines that it was undervalued, he must submit a return at the next date, providing for the revised charge, at the revised rate.<\/p>\n<p>The buyer is obliged to determine whether the seller could reasonably have arrived at the value at \u00a0the valuation date.\u00a0 Revenue have given guidance in relation to the position.\u00a0 Where the new person forms the view that the chargeable value previously declared was wrong, he must submit a revised valuation on the following date.\u00a0 In other cases, he may rely on the vendor&#8217;s valuation until the next date without making a revised return.<\/p>\n<p>A seller might make a self-corrective return prior to a sale.\u00a0 The seller is obliged to advise the purchaser of the corrected valuation \u00a0if this is done.\u00a0 The purchaser will have to determine whether the corrected valuation is reasonable.<\/p>\n<p>The 2021 Act requires a person who purchases a property from a local authority to deliver a return following the change of ownership.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Payments_Methods\"><\/span>Payments Methods<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The first payment method chosen in 2013 applies for subsequent years until elected otherwise.<\/p>\n<p>Revenue will notify the employer where the employment option is chosen.\u00a0 This is the default provision in the absence of payment by \u00a0another method.\u00a0 Revenue specify to the employer, the deduction required.<\/p>\n<p>Payments are made on a phased basis.\u00a0 The employer tax credits certificate is amended to reflect LPT liability.\u00a0 Deductions are spread out over the rest of the year from the time of notification and deducted over each payment period.<\/p>\n<p>The P45 and P65 (see now PAYE modernisation) should show LPT deduction.\u00a0 A person may elect to have payments deducted from social welfare payments.\u00a0 However, they must not reduce the person&#8217;s income below a specified floor.\u00a0 The option must be taken up in the return.\u00a0 It is referable to an individual payment and cannot be taken from several payments.<\/p>\n<p>The LPT may be deducted from a wide range of farm payments.\u00a0 This includes single farm payment as well as a range of other schemes and aids.\u00a0 See generally the sections on agriculture in relation to the types of aids and payments.\u00a0 The LPT is deductible, in principle from most such.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Employment_Deduction\"><\/span>Employment Deduction<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The employer \u00a0may deduct LPT from employment income.\u00a0 It is deducted in conjunction with the other payroll taxes.\u00a0 It must be deducted from taxable employment or income.<\/p>\n<p>If there is insufficient salary available for deduction, in the earlier parts of the period, the deductions must be adjusted in the remaining period to ensure LPT is collected.\u00a0 \u00a0This may happen, for example, if a person is absent from work for a period.\u00a0 If based on expected income for the remainder of the year, there will be insufficient income, the employer is to notify the Revenue Commissioners.<\/p>\n<p>The LPT deduction is deemed to be authorised.\u00a0 It is deemed to be a payment to the employee.<\/p>\n<p>Where LPT has been overpaid due to a mistake or error, it may be reclaimed.\u00a0 This must be done within four years of the end of the relevant year.\u00a0 A complete return must be made.\u00a0 Any information required by the Revenue must be furnished.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Deferral\"><\/span>Deferral<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Payment of local property tax may be deferred.\u00a0 There is no exemption based on income.\u00a0 LPT deferred is subject to interest at a 4% interest rate.<\/p>\n<p>Where LPT is deferred, it remains a charge on the property.\u00a0 It may become payable on a sale or transfer by a gift or inheritance.<\/p>\n<p>Deferral \u00a0of LPT is available on the number of bases.\u00a0 There is an<\/p>\n<ul>\n<li>income basis<\/li>\n<li>insolvency basis,<\/li>\n<li>on the basis on hardship, which must be made out to the Revenue.<\/li>\n<\/ul>\n<p>The income basis is referable to the gross income in the relevant year.\u00a0 Gross income is assessed.\u00a0 There are deductions for mortgage interest up to 80% of gross interest.\u00a0 This must be pre-estimated with the income for the forthcoming year.\u00a0 Deferral is only available where the property is the principal or main residence of the person concerned.<\/p>\n<p>An application may be made for a deferral.\u00a0Full deferral may be available where income is less than \u20ac15,000 per annum for a single person, \u20ac25,000 for a couple under the pre-2021 Act.\u00a0 The above sums may be reduced by 80% of projected mortgage interest payments.<\/p>\n<p>With income between \u20ac25,000, single person and \u20ac35,000 for a couple, a 50% deferral may be available.\u00a0 The same principle above applies in respect of deduction of mortgage interest.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Deferral_Post_2021_Act\"><\/span>Deferral Post 2021 Act<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The 2021 Act reduces the deferral interest rate from the current daily rate of 0.011 percent (annual rate of 4 percent) to 0.008 percent (annual rate of 3 percent) in respect of LPT liabilities deferred for the year 2022 and subsequent years.<\/p>\n<p>The annual income thresholds below which a liable person is eligible for a deferral are.<\/p>\n<ul>\n<li>for a single person \u20ac18,000.<\/li>\n<li>for a married or co-habiting couple \u20ac30,000.<\/li>\n<\/ul>\n<p>The marginal relief thresholds for owner-occupiers whose income is not more than \u20ac10,000 above the standard thresholds\u00a0 allows deferrals of up to 50 percent of the LPT liability from \u20ac25,000 to \u20ac30,000 for a single person and from \u20ac35,000 to \u20ac42,000 for a married or co-habiting couple.<\/p>\n<p>There is an adjusted income threshold for owner-occupiers who have an outstanding mortgage, where a person\u2019s annual income less 80 percent of mortgage interest paid is less than the standard thresholds (currently \u20ac15,000 and \u20ac25,000).<\/p>\n<p>Marginal relief of 50 percent also applies where a person\u2019s adjusted income is not more than \u20ac10,000 above the adjusted standard income thresholds (currently \u20ac25,000 and \u20ac35,000). The 2021 Act phases out this deferral option so that it will only be available after 31 December 2020 for owner-occupiers who are already eligible for it.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Death_Hardship_Deferrals\"><\/span>Death &amp; Hardship Deferrals<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The personal representatives are liable for LPT.\u00a0 They may defer the same for up to three years from the date of death.\u00a0 It applies only until the time of vesting in a beneficiary or sale.\u00a0 The deferral must be specifically claimed.\u00a0The deferral may also cover LPT owing at date of death.<\/p>\n<p>A person who enters insolvency or a debt arrangement may apply to defer for the period of the insolvency arrangement.\u00a0 This applies to investors and occupiers.<\/p>\n<p>A person may apply based on hardship arising from unexpected and unavoidable losses and expenses, the effect of which would be to cause excessive hardship.\u00a0 A claim must be made and full disclosure is required.<\/p>\n<p>The Revenue will determine whether deferral is permitted.<\/p>\n<p>The losses and expenses must be based on emergency scenarios,<\/p>\n<ul>\n<li>medical expenses,<\/li>\n<li>serious accident,<\/li>\n<li>\u00a0significant repairs, in order to make habitable,<\/li>\n<li>\u00a0unemployment,<\/li>\n<li>\u00a0trading losses in the case of self-employed persons.<\/li>\n<\/ul>\n<p>The Revenue will take account of the person&#8217;s full personal circumstances.\u00a0 Notice of the decision is given and may be appealed to the Appeal Commissioners within 14 days.<\/p>\n<p>Where LPT \u00a0is deferred, it is payable on sale, gift or on earlier receipts.\u00a0 The deferral may be rolled over in the event of a gift if the transferee can show qualification independently.<\/p>\n<p>Where a person ceases to be meet the relevant thresholds, for example, income thresholds, the exemption ceases from that date forward. A person who has obtained a deferral may make payments on account in reduction of the deferred sum.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Payment_Issues\"><\/span>Payment Issues<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The LPT interest rate is linked directly to the interest rate provided for in Taxes Consolidation Act 1997 so that any future changes to this rate will automatically apply to LPT without the need for a separate legislative amendment for LPT.<\/p>\n<p>There are provision for \u00a0appeals against Revenue assessments. A person who is non-compliant in relation to the LPT requirements to deliver a return and pay LPT is liable to a surcharge of 10 percent of the amount of tax contained in an income tax or corporation tax assessment where the person is also chargeable to those taxes.<\/p>\n<p>Finance Act 2020 provides for \u2018debt warehousing\u2019 for income tax and universal social charge liabilities deducted by employers from their employees\u2019 salaries. The amendment includes LPT deducted from salaries in these \u2018debt warehousing\u2019 provisions.<\/p>\n<p>A liable person must be in compliance with his or her LPT obligations to obtain a tax clearance certificate. However, as the tax clearance provisions for certain public appointees are instead contained in the Standards in Public Office Act 2001, this Act was amended in 2021 to include the requirement for LPT compliance.<\/p>\n<p>A person will be regarded as being compliant with the requirements of tax clearance certs if the only amount of LPT which has not been paid is an amount that has been deferred.<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-22342\" data-postid=\"22342\" class=\"themify_builder_content themify_builder_content-22342 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Liable Person A liable person in relation to a residential property at the relevant date must pay the local property tax.\u00a0 It is based on the chargeable value on the valuation date.A relevant residential property is any building or structure which is used or suitable for use as a dwelling.\u00a0 It includes outhouses, garages and [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[111],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/22342"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=22342"}],"version-history":[{"count":9,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/22342\/revisions"}],"predecessor-version":[{"id":30774,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/22342\/revisions\/30774"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=22342"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=22342"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=22342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}