How to claim an exemption

Certain properties are exempt from Local Property Tax (LPT) if they meet the qualifying conditions for one of the available exemptions. Each exemption has its own specific qualifying conditions.

Note

Even if your property is eligible for an exemption, you are still required to self-assess the value of your property and submit your valuation to Revenue in your LPT Return.

For information on properties that are not liable for LPT and for which an LPT Return is not required, please see the Properties that are not liable for LPT page.

How to claim an LPT exemption

You can claim an exemption as part of your LPT Return for the valuation period from 1 January 2022 to 31 December 2025. You should submit your LPT Return by 7 November 2021, including the exemption you are claiming.

The easiest way to submit your LPT Return and claim your exemption is online, using myAccount, Revenue Online Service (ROS) or the LPT online service.

Alternatively, you can submit your LPT Return using the paper Form LPT1 – LPT Return, including your exemption claim on Part 3 of the form.

For some exemptions, you also need to submit relevant documentation to Revenue to support your claim. You can find more information on the documentation you need to submit for each exemption on the relevant page in this section.

Please see the Submitting your LPT Return section for information on how to submit your LPT Return.

You can also claim an exemption later for one or more of the years 2023 to 2025, even if you do not claim that exemption for 2022.

LPT exemptions that are not available from 2022 to 2025

Please see the LPT exemptions and reliefs for 2013 to 2021 section for information about LPT exemptions that:

  • applied between 2013 and 2021
  • and
  • are not available for the LPT valuation period from 2022 to 2025 inclusive.

If your property was eligible for any of the exemptions that expire on 31 December 2021, there is no retrospective impact to your LPT liability for the period 2013 to 2021. You will not become liable for an additional LPT Charge for your property for 2013 to 2021 due to the expiry of the exemption on 31 December 2021.

The exemptions that expire on 31 December 2021 are: