Information on Local Property Tax (LPT) for 2013 to 2021

LPT exemptions for 2013 to 2021

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

There were eleven LPT exemptions available for 2013 to 2021. Four of these exemptions have expired and are not available for 2022 to 2025. In this section you will find information about these four exemptions.

For information on the LPT exemptions that are available for 2022 to 2025, please see the Local Property Tax (LPT) exemptions 2022 section. 

New or unused property purchased from a builder or developer

Properties purchased from a builder or developer between 1 January 2013 and 31 October 2021 were exempt from LPT until the end of 2021.

For further information, please see Exemption for new and unused properties purchased from a builder or a property developer.

Builders or developers with properties built, but unsold

This LPT exemption applied to properties constructed and owned by a builder or developer that remained unsold.

For further information, please see Exemption for newly constructed and unused residential properties.

Properties in unfinished housing estates

This LPT exemption applied to properties in unfinished housing estates, commonly called 'ghost estates'. These estates were specified by the Minister for the Environment, Community and Local Government in S.I. No. 91 of 2013.

The specified coordinates were clearly shown in column five of the list in the Statutory Instrument. You could confirm that your property was within the coordinates by accessing the Myplan.ie website. If no coordinates were listed, then the entire estate specified was entitled to this exemption.

For further information, please see Exemption for properties in unfinished housing estates.

Property purchased as a home in 2013

If you purchased, or built, a residential property in 2013, it may have been exempt from LPT.

For further information, please see Exemption for ‘first-time buyers’

LPT exemptions that are available in both valuation periods

The following exemptions remain available:

• Properties certified as having pyritic damage.
• Properties owned by charities for recreational activities.
• Properties used by a charity or public body providing special needs accommodation. 
• Registered nursing homes.
• Properties unoccupied for an extended period due to illness of the owner.
• Properties bought, adapted or built for use, by incapacitated persons.
• Properties fully subject to commercial rates.

For information on these exemptions and the other exemptions that are available for 2022 to 2025, please see LPT exemptions for 2022 to 2025. 

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