Certain residential properties are exempt from Local Property Tax (LPT) if the property is used for diplomatic purposes.
This exemption applies to:
- the embassy building(s) or parts of such building(s) used for the purposes of the embassy
- any ancillary land (and any buildings situated on such land used for the purposes of the embassy
- the residence of the ambassador, or of any other diplomat who is the head (or acting head) of an embassy.
The property must be used by an embassy, for the purpose of a mission, to qualify for an exemption from LPT.