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Local Property Tax (LPT) exemptions for 2022 to 2025

  1. Overview
  2. Properties unoccupied for an extended period due to illness of the owner
  3. Properties purchased, adapted or built for use by incapacitated persons
  4. Properties constructed using defective concrete blocks
  5. Properties certified as having pyritic damage
  6. Properties fully subject to commercial rates
  7. Properties owned by a charity or public body
  8. Registered nursing homes

Properties unoccupied for an extended period due to illness of the owner

Properties unoccupied for an extended period due to illness of the owner may be exempt from Local Property Tax (LPT).

Qualifying conditions

You are eligible for this exemption if, due to long-term mental or physical infirmity or illness, you have:

  • not lived in your sole, or main, residence for 12 months or more
  • or
  • been unable to live in your sole, or main, residence for less than 12 months, and are unlikely to return to your property.

If there is more than one owner of your property, all liable persons are required to meet the conditions. If a liable person occupies the property in your absence, this exemption does not apply. 

This exemption is available where the property is vacant or is occupied by a person who is not a liable person. This could be, for example, a tenant, relative or friend.

Note

For the years 2013 to 2021, this exemption did not apply where the property was occupied by any person.

Supporting documentation

You need to submit the following supporting documentation to Revenue:

  • written confirmation from your doctor of your infirmity. If you have been unable to live in your property for less than 12 months, this letter should also confirm that you are unlikely to return to the property.
  • your own written confirmation that, as of the liability date of 1 November in the given year:
    • another joint owner, or liable person, is not living in your property
    • and
    • there is no other liable person who has the right to live in your property.

Previous eligibility

If you claimed this exemption on your LPT Return and your circumstances have not changed, no further action is necessary for 2025.

Changes in eligibility for this exemption

If your condition improves and you move back into your home, the exemption will cease to apply from the following liability date (1 November). For example, if you leave your property in October 2023 and move back in June 2024, you are not liable to pay LPT for 2024. However, you will be liable for LPT for 2025 because you lived in your property on 1 November 2024.

You should notify the LPT Branch if you are no longer eligible for the exemption.

If your property is sold, the exemption will continue to apply until year-end. The property will become liable for LPT on the next liability date.

Next: Properties purchased, adapted or built for use by incapacitated persons

Published: 21 October 2024 Print this page

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