Exemptions from Local Property Tax

Your property is liable for Local Property Tax (LPT) if it is a residential property on 1 November.

Certain properties are exempt from LPT.

If your property is not exempt, you may be able to defer payment of the tax.

Some properties that were previously exempt up to 2021 have been liable to LPT since 2022, including properties built since 2013.

If your property is exempt, you still have to assess the value of your property and make a Local Property Tax return.

A property may be exempt from LPT if it is property that:

• The owner does not live in because of illness or disability
• Was bought, built or adapted for someone who is permanently and totally incapacitated
• Has a significant level of pyrite damage
• Was built using defective concrete
• Is owned by a charity or a public body and is used for certain purposes
• Is a registered nursing home
• Is commercial property

Property the owner does not live in because of illness or disability

If you have not lived in your home for at least 12 months because of long-term mental or physical illness or disability, it may be exempt from LPT.

If it is less than 12 months that you have not lived there, the property may be exempt if your doctor confirms that you are unlikely to return to the property.

Up to 2021, the exemption only applied if the property was not occupied by another person. From 2022, the exemption applies if someone lives in the property and they are not a joint owner of the property. For example, they may be a tenant, relative or friend.

Read more about the exemption for property unoccupied due to illness.

Property for someone who is permanently and totally incapacitated

If you are permanently and totally incapacitated, a property may be exempt from LPT if it is bought, built or adapted for you as the only, or main, place you live.

The exemption applies if the cost of the adaptations is more than 25% of the market value of the property before adaptation.

If you do not qualify for exemption, you may qualify for a reduction in LPT if you have a disability and the value of your home has increased because of adaptation works.

Read more in Revenue's Guidelines on Local Property Tax Relief for Disabled/Incapacitated Individuals (pdf).

Property with a significant level of pyrite damage

There is an exemption for property certified as having a significant level of pyrite damage. This exemption is no longer available for new applicants since 22 July 2023.

You can read the detailed guidelines on LPT exemption for pyrite (pdf).

Property built using defective concrete

Property may be exempt if:

• It is eligible for the Defective Concrete Blocks Grant Scheme or
• The builder or insurance company has done remediation work or has provided funds for it

Read more about exemption for properties built with defective concrete.

Residential property owned by a charity or a public body

Property may be exempt if it:

• Provides accommodation and support for people who need special accommodation and support to live in the community (for example, sheltered housing for older people or people with disabilities)
• Is owned by a charity that uses the property for recreational services that are central to its purpose

Read more about the exemption for charities and public bodies.

Nursing homes

There is an exemption for registered nursing homes caring for people with a long-term mental or physical illness or disability.

Read more about the exemption for nursing homes.

Commercial property

Property that is fully subject to commercial rates may be exempt if is used only as a place to live. If part of the property is residential and not subject to commercial rates, then the value of that portion is liable for LPT.

Read more about the exemption for commercial property.

Your property is liable for LPT if it is a residential property on 1 November.

If your property is not liable for LPT, you do not need to submit an LPT return.

Property that is not liable includes:

• Commercial property that is fully subject to commercial rates and is not a residential property
• Unoccupied property that is not suitable for living in
• Diplomatic property
• Mobile homes, vehicles and boats

You can claim an exemption from LPT as part of your LPT return.

The Revenue website lists each exemption along with information about any documentation you need to include.

If you have already submitted your return but now want to apply for an exemption, you can make your request through myEnquries or by post to the address below.