When selling a property, your solicitor will need to get Revenue clearance pertaining to your property's LPT. If the sales price is €400,000 or below for properties located outside Dublin or €500,000 or below for properties located in Dublin, general clearance applies and no further action is required. However, for properties with sales prices above this level, in order for general clearance to apply, the following condition must be met.

• The sales price should not exceed the upper threshold of the band declared as of 1 November 2021 by 25%.
  If this is not met, then either the band will need to be updated (and the outstanding balance paid) or specific clearance will need to be sought.

In order to obtain specific clearance, the relevant form is the Revenue Form 5 which is available here. In order for specific clearance to grant, you will need to demonstrate to Revenue that, even though the sale price is more than 25% higher than the upper end of the band, the value ascribed in November 2021 was indeed accurate. This can be proven by presenting comparable properties that sold around 2021 for prices commensurate with the value that you ascribed i.e. the value was accurate when set.