Andrew Doyle (Wicklow, Fine Gael)
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183. To ask the Minister for Finance if the Revenue Commissioners will provide a certificate to persons wishing to sell their home to prove that the local property tax has been paid up to a particular date; and if he will make a statement on the matter. [37410/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the Local Property Tax (LPT) liability crystallises on the sale of a residential property and must be paid in full either in advance of the sale or must be deducted from the proceeds of the sale. This includes any LPT that has been deferred by the liable person. In addition, any outstanding LPT Returns must also be submitted to Revenue. The Revenue Commissioners also advise that they have provided comprehensive information in the “About LPT” section of their website, www.revenue.ie, as to how a liable person, or a person acting on their behalf, may obtain confirmation that there are no outstanding amounts of LPT for a residential property being sold. In addition, the Commissioners have developed guidelines, also published on their website, for both vendors and purchasers which set out in detail all of the potential implications for LPT arising from the sale of a residential property.

The vendor can access the LPT details for the property being sold online via the Revenue website, www.revenue.ie, using the relevant Property ID number, their PPS number and the PIN code that was issued to them when they filed the LPT Return. The relevant LPT details can be printed off and used to satisfy the purchaser that the property in question has no outstanding LPT issues.

Alternatively, the vendor, or a person acting on his or her behalf, can contact Revenue's LPT Branch by telephone or in writing to request the relevant confirmation. Contact details for LPT Branch are available on the Revenue website.

In order to further facilitate sales and purchases of residential property, the Revenue Commissioners will also be making an online look-up facility available to solicitors by the end of September 2013 which, with the agreement of the vendor, will allow them confirm the LPT details of properties being sold without the need to contact Revenue.