Finance (Local Property Tax) Act 2012 section 128

Confirmation that local property tax paid

Section 128 requires Revenue to provide confirmation of the local property tax status of a residential property when it is being sold.

• Revenue must provide a statement confirming either the amount of any unpaid LPT, penalties and accrued interest outstanding at the date of sale, or that nothing is owed.
• The confirmation is provided to the liable person or to someone acting on their behalf in connection with the sale of the property.
• Revenue decides the form and manner in which the confirmation is issued, such as a letter or electronic document.
• This provision supports the requirement under section 126 for liable persons to pay any outstanding LPT on or before the sale of a residential property.