Exemptions from Local Property Tax
Certain properties are exempt from the Local Property Tax (LPT). Some people may be able to defer payment of the tax if they meet specified criteria. You can read more about deferring payment of LPT.
Exemption for residential properties purchased in 2013
Any person who purchased a property in 2013 qualifies for an exemption from LPT once they occupy the property as their sole or main residence. This exemption remains until the next valuation date, 1 November 2021 (the valuation date was due to be 1 November 2019, but this was extended for a year (pdf) and then further extended for another year (pdf)).
If you purchased a secondhand property in 2013 and qualify for this exemption, you can claim your exemption online. Instructions on how to claim the exemption are available on the Revenue website.
Proposed changes to Local Property Tax
There are proposals to change Local Property Tax rules including the rules for exemptions. New laws will need to be passed before these changes apply.
Under the proposals, the exemptions for first-time buyers who purchased property between 1 January 2013 and 31 December 2013 and the exemptions for homes in ‘ghost estates’ will be allowed to lapse. The temporary exemption for pyrite damaged properties in certain areas will be phased out.
Properties vacated by their owners due to illness will continue to be exempt but under the proposed changes the vacanct properties can be made available for other people to live in.
The LPT will apply to properties that have been built since the last valuation date of 1 May 2013.
COVID-19 and Revenue helplines
Revenue’s public offices remain closed while public health measures are in place. You can contact Revenue on 01 738 3660 to make a virtual appointment (by video call). The appointment phone line is open Monday to Friday, from 9.30am to 1.30pm.
Queries can also be sent through myEnquiries.
Properties that are exempt from Local Property Tax
Properties purchased in 2013 are exempt until the end of 2021 if used as your sole or main residence. If the property is subsequently sold or ceases to be your main residence between 2013 and 2020, the exemption no longer applies.
Properties that were self-built between 1 January and 1 May 2013 are exempt until the end of 2021 if used as your sole or main residence. If the property is subsequently sold, the exemption no longer applies.
Properties that are self-built after 1 May 2013 and before 1 November 2021 are not liable for LPT until 2021 (even if sold again in that period).
New and previously unused properties purchased from a builder or developer between 1 January 2013 and before 1 November 2021 are exempt until the end of 2021 (even if sold again in that period).
Residential properties constructed and owned by a builder or developer that remain unsold and have not yet been used as dwellings (known as trading stock).
Certain properties situated in unfinished housing estates (commonly called “ghost estates”) specified in the Finance (Local Property Tax) Regulations 2013.
Properties certified as having a significant level of pyrite damage. The exemption for properties that have significant pyritic damage was extended by the Finance (Local Property Tax) (Amendment) Act 2015. This exemption applies to residential properties that have been shown to have a significant level of pyrite damage. In these cases, the properties will be exempt for approximately 6 years. You can read the detailed guidelines (pdf)
Residential properties owned by a charity or a public body and used to provide accommodation and support for people who have a particular need in addition to a general housing need to enable them to live in the community (for example, sheltered housing for the elderly or people with disabilities).
Registered nursing homes.
Properties vacated by their owners due to illness. This exemption applies to a property which was occupied by a person as his or her sole or main residence and has been vacated by the person for 12 months or more due to long-term mental or physical infirmity. An exemption may be available in situations where the property has been empty for less than 12 months, if a doctor (registered practitioner) is satisfied that the person is unlikely to return to the property. In both cases, the exemption only applies where the property is not occupied by another person.
If a person qualified for the nursing home exemption on 1 May 2013, the property remains exempt until the next valuation date, 1 November 2021 (the 2013 valuation date was due to expire on 1 November 2019, but this was extended for a year (pdf) and then further extended for another year (pdf)). Even if the person dies and the property is sold, the exemption stays with the property. However, if a person qualified for the exemption after the original valuation date, 1 May 2013, then the exemption only lasts as long as the conditions under which the exemption was granted. If the individual who owns the property dies, then the property becomes liable for LPT at the next liability date (1 November of each year).
Mobile homes, vehicles or vessels.
Property fully subject to commercial rates.
Properties used by charitable bodies as residential accommodation in connection with recreational activities that are an integral part of the body’s charitable purpose such as guiding and scouting activities.
Property purchased, built or adapted to make it suitable for occupation by a permanently and totally incapacitated individual as their sole or main residence. In the case of adaptations to a property, the exemption will only apply where the cost of the adaptations exceeds 25% of the market value of the property before it is adapted. The exemption ends if the property is sold and the incapacitated individual no longer occupies it as his or her sole or main residence. (Note that there is also a relief from LPT on properties that have been adapted for occupation by a disabled person. They can qualify for a reduction in the market value of the property for LPT purposes. This relief only applies where the adaptation work increases the market value of the property.)
How to apply
To claim an exemption, you must complete your Local Property Tax Return and indicate the exemption condition you satisfy (the Revenue website lists each condition). You should submit your return by the relevant deadline. If you do not make a return and tell Revenue that your property is exempt, the Revenue Estimate may become payable.
If you did not qualify for an exemption in previous years but now qualify, you should apply for an exemption by writing to the Revenue Commissioners (see address below). You should provide your name, Property ID, Property address and your PPS number or tax reference number.