Stamping deed of assurance of derelict/uninhabitable property

Conveyancing 04/11/2016

A derelict uninhabitable property falls outside the charge to LPT and thus, in most cases, will not have an LPT property ID number, which is required in order to stamp the deed of assurance of such a property at the residential rate of stamp duty.

The Conveyancing Committee wishes to draw the attention of practitioners to the new Revenue procedure for obtaining a property ID number in such cases. The procedure is reproduced below and can also be found in the .

Practitioners should note that the Revenue requirements for an uninhabitable property for LPT purposes are that it is not suitable for use as a dwelling, but that the stamp duty definition is different. A Revenue guide on the distinction, 鈥淚nteraction of LPT (Local Property Tax) and stamp duty,鈥 is available in the .

Case study

I am filing a stamp duty return online for a derelict/uninhabitable house. What do I do if I have no (Local Property Tax) LPT property ID number?

A derelict house falls within the definition of 鈥榬esidential property鈥 for stamp duty purposes. In order to file the stamp duty return online, the following steps need to be taken.

  1. As it is the responsibility of the vendor to provide the purchaser with an LPT property ID, the vendor should contact the LPT Branch in Revenue by telephoning 1890 200 255 (or +353 1 7023049 if calling from abroad), which is open from 9.00 to 17.00 (Monday to Friday), or emailing lpt@revenue.ie, explain the situation (that is, sale of a derelict house and an LPT property ID number is needed in order to file the stamp duty return online), and request them to create an LPT (Local Property Tax) property ID number for the vendor. LPT Branch will need the vendor鈥檚 tax reference number and the address of the property being sold and may request supporting documentation to confirm the status of the property.
  2. Once the vendor has provided you with the LPT property ID, you should file the stamp duty return online through ROS, inserting the LPT property ID number in the appropriate screen.

The above procedures should also be followed in the case of houses that are not suitable for use as a dwelling (鈥榰ninhabitable houses鈥).

More information on is available on .