When does LPT start on new build

joeirish · 01-03-2015 2:33pm #1

I've been trying to find out with LPT starts to become due on a new build. Basically I am trying to find out when a new build house is considered completed for the purposes of LPT. I've heard different views such as when the wastewater system is connected up, or when the electricity is connected, or when the completion cert is issued. Just wondering if anybody on here has any ideas on this while I wait for Revenue to reply.

Thanks

hexosan · 01-03-2015 2:46pm

If you register the house its then exempt till 2017 on a new build.

Quazzie · 01-03-2015 3:19pm

Surely it can't start until the cert of completion is sent in to the council. Otherwise it isn't a habitable property and can't be considered a house.

hexosan · 01-03-2015 3:21pm

Doesn't matter as all new builds are exempt until 2017.

joeirish · 01-03-2015 5:07pm

i know that it will be exempt till at least 2017 (I assume Jan 1st but it doesn't actually say as far as I can see?). Question is what would happen if the house wasn't even completed by that date? Is it exempted until completion cert is submitted.

hexosan · 01-03-2015 5:28pm

joeirish wrote: »

i know that it will be exempt till at least 2017 (I assume Jan 1st but it doesn't actually say as far as I can see?). Question is what would happen if the house wasn't even completed by that date? Is it exempted until completion cert is submitted.

Yes

crfitch · 02-03-2015 10:38am

What happens if you are covered by the old regs, i.e. you do not need a completion cert?

joeirish · 02-03-2015 10:43am

crfitch wrote: »

What happens if you are covered by the old regs, i.e. you do not need a completion cert?

I am covered by the old regs as the build was started before the new regs came in. So is it true that a completion cert is not required under the old regs? I thought some type of cert was required.

hexosan · 02-03-2015 11:57am

crfitch wrote: »

What happens if you are covered by the old regs, i.e. you do not need a completion cert?

Nothing got to do with the new or old regs once you occupy the property the LPT becomes due.

crfitch · 02-03-2015 11:27pm

As I understand it, SI 9 dictates that a completion cert be handed in before the building is inhabited. Therefore the local authority knows when to start charging the LPT. However if you started under the pre SI 9 regime, no completion cert is required. Consequently the local authority has no idea when you occupy the dwelling. One scenario is that the house might not be occupied or finished for a number of years after commencement. Is there guidance as to when the LPT might kick in?

When does LPT start on new build

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