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.