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03/01/2023 14:51:35
LRC Consultation paper
The Law Reform Commission (LRC) has published a Consultation Paper on Liability of Clubs, Societies and other Unincorporated Associations.
21/03/2022 14:05:14
LPT update from Revenue
Revenue has provided an update on the General Clearance Conditions for LPT.
06/07/2021 14:57:51
LPT update
The Conveyancing Committee has had a number of meetings with Revenue on various aspects of LPT that affect conveyancing practitioners.
06/10/2017 14:53:32
LPT revised Revenue clearance guidelines - follow up
LPT revised Revenue clearance guidelines - follow up Revenue鈥檚 revised clearance guidelines for LPT are stated to be effective from 1 September 2017. Revenue鈥檚 revised clearance guidelines for LPT
24/08/2017 06:40:00
LPT Revised Revenue Clearance Guidelines
LPT Revised Revenue Clearance Guidelines Revenue鈥檚 revised LPT clearance guidelines come into effect on 1 September 2017. Increasing clearance thresholds The general clearance thresholds for LPT
06/10/2017 14:49:49
LPT revised Revenue clearance guidelines
LPT revised Revenue clearance guidelines Revenue has decided to again increase the general clearance thresholds for LPT. Revenue has decided to again increase the general clearance thresholds for
30/06/2023 09:42:43
LPT on Transfers
LPT on Transfers Revenue has highlighted to the Conveyancing Committee that a small but significant number of properties are changing ownership with an outstanding LPT liability.
30/06/2023 09:36:39
LPT on Transfers
Section 126 of the Finance (Local Property Tax) Act 2012 (鈥渢he Act鈥) provides that a liable person who proposes to sell a residential property shall, before the completion of the sale of the property
06/07/2021 15:01:40
LPT interest
Practitioners should note the provisions of section 149 of the Finance (Local Property Tax) Act 2012, which provide that interest shall be payable on unpaid LPT.
30/01/2025 11:39:13
LPT and Vacant Homes
LPT and Vacant Homes Tax Local Property Tax (LPT) (payable from 1 July 2013) The property valuation on 1 November 2021 will determine the amount of LPT due for 2022 to 2025. LPT is charged according