Revenue eBrief No. 221/21
02 December 2021
Local property tax: meaning of a "residential property"
Where a property is a “residential property” on 1 November in a given year, the property is liable for Local Property Tax (LPT) for the following year. A new Tax and Duty Manual Part 01-01 - Meaning of a “residential property” - has been published which provides guidance on the meaning of a "residential property”, including such matters as:
- whether a property is a “building” (as defined);
- the exclusion of certain types of structure;
- what constitutes a “dwelling”;
- the use of a property as a dwelling or its suitability for such use;
- the inclusion of associated buildings and land; and
- the extent of the associated land to be included.
The manual also addresses some ancillary matters such as valuation issues and Revenue determinations and appeals.