Valuing your property

Factors that may affect your valuation

Properties affected by pyrite or defective concrete blocks 

Local Property Tax (LPT) exemptions are available if your residential property has been affected by pyrite or defective concrete blocks.

If your property is ineligible for the above exemption, you can still take account of the damage in your valuation.

Properties adapted for occupation by a person with a disability

If you property has been adapted for occupation by a person with a disability, you may reduce your property valuation. If you are eligible for this relief, you can reduce your valuation by €87,500. This will generally move your valuation into a lower valuation band and reduce your LPT charge.

The amount of the reduction will depend on the initial self-assessed valuation band for your property.

You are eligible for this relief if:

  • you adapt your property to make it suitable for a person with a disability
  • the value of your property is increased as a result of the adaptation work
  • your property is occupied by a person with a disability as their sole or main residence
  • and
  • you received a Local Authority grant towards the cost of the adaption work. If you did not receive a grant, Revenue may still allow you to receive the relief.

The person with a disability who occupies the adapted property does not have to be the owner of the property.

To claim relief for an adapted property, you should complete Form LPT6A and submit it to Revenue for consideration.

A full exemption is available for properties that have been constructed, acquired or adapted for a person who is permanently and totally incapacitated. For further information on this exemption, please see Properties purchased or adapted or built for use by incapacitated persons.

Next: How your LPT charge is determined