The guidance on the LPT clearance procedures on the sale or transfer of residential properties has been updated by Revenue, to reflect new LPT clearance rules, effective from 17 March 2025.
The following additional information has also been included in the guidance:
- Valuation date and duration of valuation.
- Sale of 'new and unused' properties.
- Sale of exempt properties.
- Termination of deferral arrangements.
- Properties sold by local authorities and approved housing bodies.
- Penalties for non-compliance.
- Sample of a Property History Summary (PHS).
LOADING...