Uninhabitable property liable to LPT ?

Uninhabitable properties – Liable to LPT ?

What if my property becomes uninhabitable?

If your property becomes uninhabitable on a liability date which is the 1st November every year, you are not liable for LPT until the property becomes habitable again. You should notify Revenue immediately.

For example, if your property was unsuitable for use as a dwelling and not lived in on 1 November 2016, then the property was not liable for LPT for 2017.

However, if your property becomes habitable again on the next liability date, 1 November 2017, then your property is liable for LPT for 2017. You should notify Revenue immediately.

You should include relevant supporting documentation as outlined below

Is your property unsuitable for use as a dwelling?

For a property to be unsuitable for use as a dwelling, you must consider the following criteria:

1. Does the property have a sound roof?
2. Does it have sanitary facilities?
3. Does it have a water supply*?
4. Does it have an electricity supply connected*?

Per Revenue, a property with a water supply or electricity supply that is simply turned off or temporarily disconnected is still available for use.

Any queries on same give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie