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When does LPT start on new build

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  • 01-03-2015 3:33pm
    #1
    joeirish
    Registered Users Posts: 452 ✭✭


    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


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  • Options
    #2
    hexosan
    Registered Users Posts: 1,735 ✭✭✭hexosan


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


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    #3
    Quazzie
    Registered Users Posts: 28,879 ✭✭✭✭Quazzie


    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.


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    #4
    hexosan
    Registered Users Posts: 1,735 ✭✭✭hexosan


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


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    #5
    joeirish
    Registered Users Posts: 452 ✭✭joeirish


    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.


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    #6
    hexosan
    Registered Users Posts: 1,735 ✭✭✭hexosan


    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


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    #7
    crfitch
    Registered Users Posts: 2 ✭crfitch


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


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    #8
    joeirish
    Registered Users Posts: 452 ✭✭joeirish


    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.


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    #9
    hexosan
    Registered Users Posts: 1,735 ✭✭✭hexosan


    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.


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    #10
    crfitch
    Registered Users Posts: 2 ✭crfitch


    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?


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