Periodic charges on property such as Local Property Tax (LPT) and service charges will be apportioned to the closing date. This means if the seller has paid the full year’s charge and the sale closes during the year you will have to refund him the portion of the charge relevant to the date from which you acquired. If the seller has not paid an annual charge he or she will have to allow you the portion relevant to the period of his/her ownership off the price.
From the time your stamp duty is paid Revenue will be aware you are the new person responsible for LPT.