The Irish Revenue Commissioners, a government funded agency, is responsible for a multitude of financially related activities; some of these include customs, excise, and overall taxation. In 2013, Revenue changed the way that Local Property Tax (LPT) was collected for all residential properties in Ireland.
This tax is meant to hold the owners of residential or rental properties accountable for the payment of tax on all of their assets. Beyond just these two groups, people who have a lease of twenty years or greater, local authority/social housing organizations, or a person acting as a personal representative for a deceased owner are also responsible for paying the LPT.
LPT can be charged on homes that are unoccupied or uninhabited, if it is a suitable place to be lived in. If it is not up to par with regular living standards, no LPTs will have to be paid on the property. There is a great deal of opinion that comes into play when deeming a property livable or not, which is why the Irish Revenue Commissioners requires that some type of documentation …