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LPT AND THE SALE OF YOUR HOME
INTRODUCTION In Ireland LPT (Local Property Tax) is collected by Revenue. Furthermore, arrears of Household Charges( from 2012) are also collected by Revenue through its LPT system. So, what must a seller or purchaser do to ensure everything is in order when selling or buying? WHAT A SELLER SHOULD DO Submit all outstanding LPT returns. Pay all outstanding tax, interest and penalties (including that representing arrears of household charge). Look for a certificate of exemptio