Useful Information

Stamp Duty

This is payable on all property transfers, other than those between spouses.

The current rates are:

  • Residential 1%
  • Non Residential 7.5%

www.revenue.ie


BER Certificate

Any property being sold or leased out needs a BER certificate to confirm its energy efficiency rating. www.bercert.com


LPT

This tax was introduced in 2013 and now replaces the Household Charge and NPPR.

All residential property is liable. If you sell your dwellinghouse you are required to provide proof of property ID and payment of the tax. www.revenue.ie


Household Charge

This charge ceased in June 2013, but if you sell your dwellinghouse you must provide proof of payment of the charge for 2013. www.householdcharge.ie


NPPR

The Non-Principal Private Residence Charge came into effect in 2009.

All residential property deemed not to be the owner’s principal place of residence was liable, even is the owner was not resident in Ireland.

If you sell property which is not your principal place of residence you are required to provide evidence of payment from 2009 to 2013. www.nppr.ie


Septic Tank Charge

All septic tanks must be registered with Protect Our Water. www.protectourwater.ie