Local Property Tax (LPT) exemptions for 2022 to 2025

Properties certified as having pyritic damage

Properties certified as damaged by pyrite may be exempt from Local Property Tax (LPT).


This exemption was phased out on 22 July 2023 and is no longer available to new applicants. However, you may still be able to avail of the Properties constructed using defective concrete blocks exemption.

Qualifying conditions

This exemption will apply if any one of the following conditions is met:

Supporting documentation

You should provide independent verification that the damage is significant and has been caused by pyrite. Detailed information about this exemption, and the documentation you will need to submit, is available under Further guidance.

Exemption duration

This exemption will apply for a fixed period of six years from the first liability date. For example, if your property qualifies from the liability date of 1 November 2022, it will be exempt from LPT for 2023 to 2028.

This exemption was phased out on 22 July 2023. Properties that became eligible for this exemption on, or before, this date will still benefit from the exemption for six years.

Previous eligibility

Although your property may have previously qualified for this exemption, it may be liable for 2024. You should check the approval of the exemption you received from Revenue to see the end date for your exemption.

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