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Approved housing bodies

There are specific filing and payment arrangements for LPT in place for the approved housing bodies.

Each approved housing body is to inform Revenue on an ongoing basis of any properties:

• added to its housing stock
• and
• removed from its housing stock.

Are approved housing bodies liable for the Local Property Tax (LPT)?

Approved housing bodies are liable to pay the tax on their properties. This is paid in the same way as any other residential property owner. There is an exemption available if the property is in use to accommodate people with special housing needs.

Can an approved housing body pass on the cost of LPT to its tenants in the form of an increase in rent?

It is a matter for the approved housing body to decide whether it will:

• pass on the LPT liability to its tenants in the form of an increase in rent
• or
• pay the liability without any cost to its tenants.

How should approved housing bodies value their residential properties for LPT purposes?

Approved housing bodies value their residential properties in valuation Band 1 (0 - €100k) for the valuation date 1 May 2013 and (€1 - €200k) for the valuation date 1 November 2021.

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