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(Office is directly across the road from the Lidl supermarket in the centre of Terenure village.)

If you (as an owner) sell or transfer ownership of your residential property after 1 May 2013 you are still liable to LPT for 2013 and the liability is payable in full at the time of the sale.
This includes any LPT that has been deferred by you. For Local Property Tax purposes, the liability date for 2014 is 1 November 2013. Whoever owns the residential property on 1 November 2013 will be responsible for paying the tax for 2014.
If you (as an owner) sell your residential property after 1 November 2013 you will be liable to pay LPT on the property for 2014, even if it is sold before the end of 2013. For Local Property Tax purposes, the liability date for 2015 is 1 November 2014.
Whoever owns the residential property on 1 November 2014 will be responsible for paying the tax for 2015. If you (as an owner) sell your residential property after 1 November 2014 you will be liable to pay LPT on the property for 2015, even if it is sold before the end of 2014. More information on this subject can be obtained from the Revenue Commissioners website at Revenue.ie.
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