Local Property Tax Exemptions

The new LPT – Local Property Tax began in July 2013 .  Full details of Local Property Tax Amounts Here.

All owners of residential property are liable (Not Tenants) .
A residential property is defined as any building that is in use or is suitable for use as a dwelling.(Mobile homes , vehicles and boats are excluded)

Exemptions

These are the types of property that are exempt from the Local Property Tax.  (there are no further exemptions or waivers  relating to personal circumstances.)

Exemption Type A.
New and unused properties purchased from a builder or developer between 1 January 2013 and 31 October 2016 are exempt until the end of 2016.  (Where a receiver or a liquidator has taken control of properties owned by a builder or developer, Revenue takes the view that those properties continue to be exempt . Therefore, where a person purchases a new and unused property from such a receiver or liquidator, this exemption also applies.)

Exemption Type B.
Update: Nov 2013 (Due to legislation error)  Properties purchased by a first time buyer anyone between 1 January 2013 and 31 December 2013 are exempt until the end of 2016 if  the home is used as the person’s sole or main residence. This should also include self built homes.

Exemption Type C. Properties constructed and owned by a builder or developer that form part of their trading stock ,  remain unsold and that have not yet been used as a residence.

Exemption Type D. Properties in unfinished housing estates (as specified by the Minister for the Environment, Community and Local Government.
The 2013 lists of unfinished estates can be found here

Exemption Type E.
A  temporary exemption will be granted for at  least 3 years for residential properties that have been affected by a significant level of pyrite-induced damage. ( regulations to follow to determine how it will be established if  a property has been affected by a significant level of pyrite-induced damage.)

Exemption Type F. Residential properties owned by a charity or a public body and used to provide accommodation and support to people who have a particular need in addition to a general housing need to enable them to live in the community e.g. sheltered housing for the elderly and the disabled.

Exemption Type G. Registered Nursing Homes.

Exemption Type H. A property that was previously occupied by a person as their sole or main residence that has been vacated by the person for 12 months or more due to long term mental or physical infirmity. A property may also be exempt if the vacated period is less than 12 months and the person’s doctor is satisfied that he or she is unlikely to return to the property. In both cases, the exemption only applies when the property is not occupied by any other person. (This extra rule on the house being empty did not apply for the Household Charge)

Exemption Type I. Mobile homes, vehicles or vessels.

Exemption Type J. Properties fully subject to commercial rates.

Exemption Type K. Diplomatic properties

Exemption Type L  A house  that is purchased or adapted for use as a sole or main residence by a ” permanently and totally incapacitated” person. This exemption will only apply where an award has been made by the Injuries Assessment Board or a court or where a trust has been established specifically for the benefit of the individual.  In the case of adaptations to a property, the exemption will not apply unless the cost of the adaptations exceeds 25% of the market value of the property before it is adapted. Read more here about Property Tax Reductions for Disabled

Exemption Type M. Residential properties used by a charitable body for recreational activities connected with its charitable purpose are exempt. (I.e. Scout/Guide accommodation)

Claiming an Exemption in 2014

If you  did not meet the conditions to claim an exemption in 2013 – but  now qualify for an exemption. How do you claim an exemption for 2014?

There is no special form to fill in or no online form either – which is not very convenient.  Revenue say that people have to  apply for an exemption by writing to the Revenue Commissioners, LPT Branch, P.O. Box 1, Limerick or by emailing  lpt@revenue.ie . They also say that this was supposed to be done by the  7th  November 2013!   Along with the exemption category you are claiming you need to  provide your name, Property ID, Property address and your PPSN or tax reference number.

Properties owned by Local Authorities or Social Housing providers  will not be exempt unless it is provided to people with special housing needs such as the elderly or people with disabilities. Liability will rest with the local authority or social housing organisation as owner.  All local authority homes will be automatically placed in the lowest valuation band  and pay €90 a year.

Shared Ownership : Houses bought under a shared ownership with the local authority were deemed not to be  liable for the household charge because local authority homes were exempt.  But they will not be exempt from the Local Property Tax. It has been stated in the Dail that purchasers are liable. See  here 

In other joint  ownership situations, the owners are held jointly and severally liable. This means that Revenue will pursue payment of the property tax against both parties as if they were jointly liable and it becomes the responsibility of the owners  to sort out their respective proportions of liability and payment. Only one party can complete the Property Tax return as the liable person.

There is the option to Defer payment of the Property Tax for people on low incomes. More About Property Tax Deferrals Here

113 thoughts on “Local Property Tax Exemptions

  1. Grossly unfair, Mr Noonan. People should pay according to their means and income.

  2. What about those of us living in estates which the council hasn’t taken over and won’t service, but the developer has gone into receivership and won’t fix or maintain the estate? Are still expected to pay for services that the council won’t provide?

    • Kevin – I guess there will be list of exempt estates published in the new year.

  3. I have just heard that proprties abroad are going to be liable for property tax. We are already paying propery tax in EEC for this property. Will we have to pay on the double ?

    • Deirdre – I think your information about tax on property abroad is incorrect.

  4. I can’t find any info on people who are currently building their house. We started building in July this year and will hopefully be finished and moved in around March or April 2013. Is there an exemption of 3 years for people in our situation?

    Just to add that we have to pay nearly 30,000euro in development levies to the local authority.

    Thanks for any info regarding this kind of situation

    • Fred – that’s a good question.
      Firstly – the liability date for 2013 is May 1st – so if the house is fit for occupation on that date it will be liable for the LPT.
      You might not even get a Property Tax Return – because how will Revenue know the property exists until it is completed? They are sending out returns in March.
      I would be surprised if the exemption will apply to self builds – but we will know more when the final legislation is published/

  5. I have bought a house & the closing date is dec 17th, will I have to pay property tax, raging if I do as Its only a few weeks from jan!!!

    • But you will maybe get mortgage interest relief – which will probably be a lot more than the propertytax

      • My mother is in a nursing home under the fairdeal award and her property
        Is currently rented out to pay for her care is she liable to pay for
        Property tax and if she is as its a bussiness can she claim it back tax on
        It. My mother is mentally ill and as such she needs a lot of medication
        Is she still entitled to medical card even though she is receiving 2 pensions
        plus income from rental of property which comes to €29,000,
        Her nursing fees stand at €1750 pcm €21,000 pa. and fully tax compliant
        and have they changed the Fairdeal award program
        Many thanks

      • Leo The fair deal scheme has changes – Currently, the loan is paid after death with a levy of up to 15% on the person’s estate over three years. The levy is now being increased to 22.5% over the same period.
        Your mother’s income is still below the medical card limit – so she should not lose that.

        The final legislation on the property tax is not yet agreed – but I don’t think it will be deductable from rental profit (same as nppr).
        Properties that are unoccupied due to long term mental or physical infirmity of the owner are exempt from property tax – but as your mother’s house is occupied it will not be exempt (as I understand the published guidelines.)

      • Many thanks again for that my mothers fairdeal 15% over 3 years
        Finishes June 2013 so does the new 22.5% for new or existing
        fairdeal customers
        Thanks

      • Leo – not sure on that but will try and find out. I would guess that they couldn’t change existing agreements though.

  6. Will the house be exempt from this property tax if it is used as a base for peoples work or business, or can it be claimed back some way on tax returns. i am sure the rich will find some loop hole. Also if property is transferred into childs name how can revenue get this tax.

  7. I have just leased my house out to Fingal County Council for a 20 year term. Am I or the council liable for the property tax?

    • According to the draft legislation a liable person for property tax includes ..
      “a person who holds any estate, interest or right in a relevant residential property entitling the person to—
      (a) the immediate possession of such property for a period that may equal or exceed 20 years, or
      (b) the receipt of rents or profits of such property for a period that may equal or exceed 20 years,”

      Going by that – it will be the Council that will be liable for the property tax.
      You will probably get a property tax return from revenue arooun March – and you will have to let them know the situation then .

  8. It mentioned in the Sun Newspaper on 06/12 that property purchased between 2006-2008 would be exempt from property tax until 2016. Is this correct?

    • Yes Gemma – holiday homes are liable for the propertt tax and the NPPR in 2013. In 2014 the nppr will be abolished.

  9. When will the list for unfinished estates be published? I was in an estate last year that was exempt, is the list more or less the same?

    • The list probably won’t be published until January . If nothing has altered on the estate – I would expect it to be on the list again (unless it was a mistake last time !)

    • Carmel – the new Local Property Tax is not due to be collected tntil July 2013. If you mean the curent “household charge” then you register and pay at householdcharge.ie

  10. If I buy an unfinished house from Nama as of next week (December 10th onwards), will the house be exempt? If not when do exemptions in this instance become available? Thanks.

    • The draft regs state the if the building is “suitable for use as, a dwellinghouse” on May 1st 2013 – then it is classed as a residential property and there will be a property tax due on it . It depends on how unfinished it is – ie if it has a roof and sanitary fittings
      Are you thinking about the unfinished estates exemption – we expect lists of exempt estates in the spring of 2013.

  11. Thanks for your advice, much appreciated. We will be living in the property by then. Builders are expected to finish work by the start of April so it would seem that we wil not be exempt…

  12. hi i bought a house in late 2007 and am in receipt of mortgage interest relief, and i exempt from the property tax?

    • Sabrina – the full list of exemptions is given above. As you can see – being in receipt of mortgage interest relief does not qualify for an exemption. The vast majority of recent home buyers get mortgage interest relief so I am not sure why you think it might qualify for an exemption?

  13. Hi,

    I’m still very confused as to whether I will have to pay property tax in July or if I will be exempt until 2016. We are currently building our house ( we are first time buyers ) which started this year but is not due to be finished until March or so in 2013. If we are in the house before May does this mean we are not exempt? The fact that we are first time buyers, does this not mean that we should be exempt until 2016 as we will have completed our mortgage draw down at the end of the build?

    Can anybody help? Thanks

    • Fred – the main factor is are you claiming or can you claim mortgage interest relief? If you drew down some of your mortgage before Dec 31st 2012 – yous hould qualify for mortgage interest relief.

      The property tax exemption on new house purchases is to compensate those who missed out on the mortgage tax reflief (it ends Dec 31st).

      You will either get exemption from the LPT or mortgage tax relief – but not BOTH.

  14. Hi,
    When we built our house in 2004 the local authority made us sign a lifetime enurement clause agreeing that we can never sell our house. It therefore has no market value. The deeds are effectively controlled by the county council. Are we liable for the tax considering we don’t own an asset.
    Thanks

    • I have heard of people appealing these clauses and getting them withdrawn. Is it Galway?
      You do own the house – but as it stands you can’t sell it.
      You would have a good case to value the house at a very low figure – but it looks like you would be liable for the minimum tax of €90

      • Thanks for that. Yes it’s Galway. The council will only lift the clause in cases where the bank need to repossess the dwelling. A neighbour tried to have the clause withdrawn because he was emigrating to America but the local authority refused. When others in our situation have tried to re-mortgage they have been told by lenders that the dwelling is worthless as an asset.

  15. My mum is in a care home and has been for about 6 years. She is 93 and will not be returning to her former home, which is standing empty; will her former home be exempt from the Local Property Tax?
    Also, with her circumstances, would she have had any liability for the Household Charge?
    Any help with this would be much appreciated

    • As it says in the article – An exemption applies to a “property that was formerly the sole or main residence of the owner but that has been vacated by its owner due to long-term mental or physical infirmity and where no other person occupies the property” –

      The same exemption applies to the Household Charge
      It might be worth keeping some written evidence of the situation .
      You should contact the local council and ask about getting a certificate o fexemption from the h/hcharge = it may be useful if the property is ever sold or transferred.

      • Many thanks for your confirmation and helpful suggestion re. getting things in writing.

  16. I pay commercial rates on a shed i work from at the bottom of my garden. Will i be excempt from the property tax as i am already paying rates on this property.

    • John – only buildings used as residential dwellings are liable for property tax. Also – any building on which commercial rates are paid are exempt.

  17. Hi, just looking for some help please. I am currently claiming mortgage interest relief. This excluded me from paying the household charge, but will I now have to pay the property tax ? many thanks for any help.

    • Michele – being in reciept of mortgage interest relief does not grant you a waiver from the household charge. It is mortgage interest supplement paid by social welfare that allows you to get a waiver. There are no income related waivers or exemptions from the new property tax. The only “help” is the ability to defer payment if your income is below a certain level. See more details here http://www.moneyguideireland.com/deferral-of-the-property-tax.html

  18. are pensioners liable for household charges at the full rate
    many thanks

  19. I am a single parent paying a mortgage on my own since 2007. Mortgage was based on 2 incomes when myself and my ex husband bought the home. I am already in mortagage arrears since August 2010. Between 07 and 10 I was able to meet repayments because I cut spending to the bone. Then with the introduction of extra taxes and pay cuts I could no longer meet the full repayments. I paid just under 27,000 in stamp duty (still attached to mortgage)is any of this money off set against the property tax? Is my single parent status going to be taken into account given that my ex husband is not financially supporting our child or the home?
    Am I soley responsible for the full amount of the property tax even though my ex husband claims to retain a 50 percent interest in the property? who do reccomend that I pay, I cannot pay the bank and the government?
    Any advice would be welcome.
    Ann

  20. Hi. my home is in an unfinished estate and was exempt for the household charge, I see the list is to change in some way? Can you clarify this for me and do you know how it is to change?????
    I am certainly hoping to still be exempt.

    • Mary – some of the estates will be taken off thelist – but it is up to the Dept of the Environment to decide. As soon as we hear anything we will post it here.

  21. hi i am a single parent divorcee.

    will my earnings be classed as a single person or a couple for property tax just wondering if i would be exempt as my earnings would be approx 20.000 i have one dependent. thanks

    • Elaine – there is nothing in the regulations about treating single parents as a couple for income purposes. There is no exemption because of low income anyway – just the option to delay the payment (deferral).

  22. If a person lives alone in house and does not own it but has verbal Life Interest. And has no contributory or non contributory pension. But has very small private pension under 10,000 annually and bank deposit under 40,000 and current account of 20, 000. Are they exempt from property tax and local. County council tax.

    • LIable persons include :
      a) Holders of a life-interest in a residential property.
      b) Persons with a long-term right of residence (for life or for 20 years or more) that entitles them to
      exclude any other person from the property.
      So the person you describe would be liable for property tax in Ireland .
      There are no exemptions based on income . Deferral is the only option or payment in full.

  23. My home is in joint ownership with my mother who is in full time care for the past two years, her portion of the home is separate with its own electric meter etc… as it stands we are paying 15% of the value of her portion to the authorities as well as her contribution of 80% of her pension towards her cost of care.I am not sure how this will be assessed for property tax?

    • The Local Tax return will probably be addressed to one person . Revenue won’t care who pays in the case of joint ownership – they will take the tax from either of you . You will have to sort out between yourselves how you split the cost.

      • Many thanks for our prompt reply, I was hoping as my mothers portion of the house(now unoccupied) has a separate access with electric and facilities etc. would qualify as exempt, and my half being liable.

      • Ann – if is a seperate self contained dwelling with it’s own entrance and facilities and it could be sold as a seperate dwelling then it could be assessed as two seperate homes for property tax. You might went to take this up with Revenue when they issue the tax returns later this month. You will have until May to sort it out.

  24. My home is rented from the county council to which I pay a weekly rent. i am a single, unemployed Father to one. Will I be required to pay property tax?

    • Brendan – only property owners are liable for the property tax. Local Councils will only pay 490 a year per property . They might increase rents to cover their extra costs – but that is down to each individual council.

  25. We saved the Government a fortune by adapting our home and not claiming a grant seven years ago. Now,It seems that people who availed of the grant system will benefit a second time by way of reduced rate of LPT. We paid for our own build at the time but will now be liable for full LPT. Is that equitable ?

  26. Hi
    I submitted a query last week re paying the county council a fee of Eur16,000 for services for building our own home in 2008. We have all receipts for same. What is the update on this? Our home is not fully completed and this money would have went a long way to complete it. The services we paid for according to the county council was lighting footpaths etc we live in a rural area that has neither. Are people like us who have paid this lump sum not entitled to be exempt from this property tax?

    • There are no exemptions for anyone who paid development fees to local Councils .

  27. Seems very unfair to me. It’s like we were penalised for building our own home. This money was taken out of our mortgage drawdowns. The way I see it, the amount of money we have paid to the council should cover us for a property tax. It also should be stated here that depending on where you build a house the councils can take what they like as a levy. If I built the same house in another county the levy was half of what we paid…people are being ripped off having already paid the county council a lump sum for ‘services’ they don’t even have, struggle to pay the mortgage and still be expected to pay more money for a property tax on a house they are unable to complete because all the money is taken from them on tax.

  28. Hi,

    We live in Brightwater which is a housing estate in Crosshaven, Co. Cork. Our house was exempt for the water charge as it is classisified as being in an unfinished housing estate.

    Will we be exemmpt from the local property tax?

    Thank you.

    • Norma – I think you probably meant it was exempt from the Household Charge.
      The lists of unfinished estates is not the same for the Property Tax – we will update this site as soon as teh new ones are published by the government.

  29. I’m renting my sisters house.
    She has been working and living in the UK for the last 3 years.
    How will this work?

    • Mick – as the owner your sister will be liable for the property tax . Non residents are liable . If the property tax form is snet to your address you can forward it to her and she can pay it online. If the form comes out with your name on it (it might happen) – you will be need to get in touch with Revenue to tell them who the correct owner is.

  30. I live in my business which I pay comercial rates for, if I remember correctly when I purchased the property the valuation was done as 67% comercial and 33% residental.
    Am I right in assuming that I will only pay the tax on the resedential portion.

    • John – you are correct – In the case of a property that is used for both commercial and residential purposes, LPT is only due on the residential portion of the property .

  31. Hi,
    just wondering if they will take into account issues like flooding or proximity to HV power lines. I live in an area prone to flooding and it obviously affects my resale value. I can’t get house insurance protection for flooding and in ’09 the water surrounded my house which I have pictures of. I wonder will there be an avenue for me to have my house valued according to the risks on site rather than accepting the revenue version.
    Thanks
    Mike

    • Mike – Revenu are not going to value your house – they are just giving an estimate of the tax due if you don’t priovide a value. If you consider teh market value of your house to be lower because of flooding risk – then you are perfectly entitled to use that when valuing it for property tax.

  32. Apologies if any of these is covered in previous questions or in the provided information. If it transpires, on sale, that a house was undervalued (but not drastically – say, for instance, by two bands on a house selling for €600k) what are the repercussions? Is there a rebate if the house was overvalued? In a totally illiquid market, is a property valueless? Can it be assumed that the ratio of the prices of certain houses to each other, or certain neighbourhoods to each other (e.g. Ailesbury:Shrewsbury), has been maintained following property market devaluation? Thank you

    • Andrew –
      ~
      Opinion : A €100k difference between a valuation at May 2013 and a €600k sale price in the next couple of years would probably not raise a big concern with Revenue. It’s hard to guess what might happen . It could trigger an investigation by Revenue or it might just slip through.
      There is nothing in the legislation about rebates.
      The rate of property tax is based on a valuation as at May 1st 2013 . The actual value of the property (fall or rise) is irrelevant until the next valuation date in Nov 2016 . If there is a massive house price fall (again) no-one will be getting rebates.

      Re: valueless homes – They would still be in Band 1 for the property tax and have to pay €90 a year. Revenue might spot discrepancies eventually especially if it was a lot lower then the estimate from Revenue in an area where other houses were valued much higher .

  33. Dear Mike, I live in a house of roughly 3,500 sq. ft. The property sits on an area of about 2 acres. The boundary wall, insulation, roof and windows and some of the plumbing has not been upgraded in its 100 year history. It’s hard to heat and needs complete modernisation throughout. My fear is the revenue will classify it as a kind of trophy house or a mid-sized (big) old house. Will they take these shortcomings into consideration? help!

  34. I signed my property over to the county council on an 8 year contract under the rental accomodtation scheme(RAS).will this property be put in the lower tax band.

    • Donna you are still the owner – so you will be responsible for the valuation an dthe payment.

  35. Hi,
    My wife was left an old farmhouse from her uncle after he died. The house has not been lived in for over 3 years. It is in bad repair ie leaking roof, no running water and it is not habitable. We are currently trying to renovate it slowly with a view to renting it out sometime late next year.We have paid household charge on our own residence. Are we also liable for property tax on this house even though it is currently a construction site?
    Thanks

    • Steven – the legislation states that residential property is liable for the tax – and it defines residential property as ” any building or structure which is in use as, or is suitable for use as, a dwelling”
      If ypu get a property tax form for the house it will be up to you to get in touch with Revenue to argue that it is not suitable for use as a dwelling . You might need evidence such as photos , builders quotes etc.
      The liability / valuation daate is May 1st 2013 – so if it is suitable for use as a dwelling by then you will definitely be liable fo rthe property tax.

  36. Hi, I own a retail unit with a duplex over it (which I live in). The shop is rented out and the tenant pays Rates to the council. Must I still pay the property tax on the duplex, even though the shop tenant below me is paying rates?
    Kind Regards,
    Angela

    • Hi Angela (or Carmel?) The portion used as a dwelling is liable for the property tax (as it was for the household charge)

  37. Hi We built our own house roughly 5/6 years ago. We purchased a site with planning permission. We had to pay stamp duty of 25000 on the site even tough we are both first time buyers and we also had to pay 15000 to the local council as part of their planning conditions. We have paid 40000 in fees to the state. Have we not not paid enough dues. Are there any exemptions to self builds that paid stamp duty?

    • Jen – all the exemptions are listed. There are no more.
      That must have been a very expensive site if you paid 25,000 stamp duty !

  38. we have a house with a separate converted garage into a granny flat which uses all the same amenities eg;septic tank,electric meter,water mains.
    will i have to pay for two dwellings or just one? as its the one address

  39. Hi, is recipients of mortgage interest supplement exempted?
    Thank you
    Aoife

    • Aoife – all the exemptions are listed. There are no other exemptions.

  40. A single mother died and she passed the house to her 5 children. However the house is under guarantors (2 of the mothers brothers and her eldest child) until the youngest child is 25.

    Who would pay the tax or is it exempt?

    • There doesn’t seem to be any exemption for this scenario. Someone will be liable – whoever is the owner.

      • Would that be the guarantors who own the house or the 5 children who will get it when they all have reached 25?

      • WIthout knowing the legal setup for the individual situation it is hard to comment – but I would have thought that the guarantor would be classed ss the owner. Who pays the other bills? Who pays for repairs .

        The legislation states that “Trustees or beneficiaries are jointly liable where a residential property is held in trust.”
        Does this cover the situation?

  41. PLEASE PAY SPECIAL ATTENTION TO CLAUSE ‘K’
    THAT’S WORKED OUT WELL FOR THEM AGAIN…….!!

    • That’s for diplomatic properties – for diplomats from other countries .

  42. My son attends the Rehabilition. Hospital in Dublin and is under the disabilities services do I have to pay the property tax

  43. We have a son of 23 on disability allowance- long-term. He needs care and supervision as a result of a mental disability. We tried and failed to transfer our old house to him; he has not the mental capacity to complete the legal transaction. He lives in the house which is is his principal residence – and is the beneficiary owner, though only for his life. We remain as the registered owners as we cannot transfer to him.

    His means and income are the disability allowance.

    Is ‘his’ house liable for Local Property Tax?

    • John – there is no exemption that would cover your situation as far as we are aware. The only help for disabled people is in certain cases where the house has adaptations made to it.
      The property will be liable

  44. My mother has been in a nursing home since October 2010. Her house has been unoccupied since then. I’m guessing she is exempt under Exemption H. If that is correct, where do I fill that in on the form and do I have to furnish details to them from the Nursing Home?
    Many thanks.

    • Section A is where you fill in the exemption type . Then you just sign the form.
      Revenue don’t ask for any proof to be sent with the form.

  45. We hired a builder July 2011 and started to draw on our mortgage Nov 2012… moved into premises April 2012. Do we have to pay the LPT. It looks like we do however, I thought we were exempt as we are first time buyers until 2016. Could anyone clarify this for me please.

    Thanks.

    • Rob – as it says in the article above- the exemption is for Properties purchased by a first time buyer between 1 January 2013 and 31 December 2013 (exempt until the end of 2016)
      Since you moved in at April 2012 it does not apply to you.

  46. We finished our newbuild as first time buyers Jan 2013 however our first mortgage drawdown was Oct 2011 to cover payment for the site. Will we have to pay property tax? How is this assessed and do we need to have an exemption certificate?

    • The situation for self build is a bit messier. My understanding is that the exemption for first time buyers is only applied to those people who would have qualified for mortgage interest relief if it was still in existence after Jan 2013. If you could have claimed or did claim mortgage interest relief before Jan 2013 then the exemption won’t apply. Best to confirm with Revenue.

  47. We commenced building in Sept 2012 (direct labour so no building contractor involved) and drew down first mortgage payment in Oct 12. First repayment of mortgage came out in Nov 12 so obviously we have claimed interest relief since then. We are hoping to move into the house in Aug or Sept of this year. I understand we commenced claiming mortgage interest relief last year but surely we are not liable for the property tax seen as we are not finished building and as such don’t have a house yet??

    • Louise – the legislation states that if the house is occupied or suitable for occupation on May 1st 2013 then it is liable for the property tax (unless one of the exemptions apply)

      If you are going to claim it is not suitable for occupation – you may need to provide proof to Revenue such as photos.

  48. My mum is 79years of age living on her own, owns her home and her only income is the state pension which is under €15000 per year, what way does the property tax work for her ? Is she exempt ? or deferred ? or does she have to pay it ?

    • A. Taylor – nobody is exempt because of low income. She can defer the payment if she wants to. There is an option on the form to do that. Basically it means that the state will collect the tax when the house is sold or from her estate when she passes away. There is a 4% interest charge per year on top.

  49. During the recent appalling weather part of the roof of my cottage was blown off leaving the kitchen exposed to the elements and unusable. What should I do about the property tax? I have had to make arrangements of alternative accomodation.

    • Patsy – a temporary problem will probably not make you exempt from the property tax . The liability date is May 1st – hopefully you will have the roof sorted by then ?

  50. I purchased a property in Dec 2012 and it is undergoing major renovations and extensions. The property will not be liveable until June/July 2013. Does this quality for a Property Tax exemption until 2017?

    • The legislation says that if a house is “used as, or is suitable for use as, a dwelling ” it will be liable for the tax.
      There is nothing specific about temporary renovations – but if you want to claim that it is not suitable for occupation then you may need to provide proof to Revenue. I don’t expect they will say it is exempt – especially if it was suitable for occupation when you bought it and it will be occupied in June.

  51. Our family home which we have been leaving in for the past 30years was our grandfathers when he died 13years ago his estate was left in the hands of my aunt my fathers sister. The will read my father could live his life out in the house and after he died my handicapped brother could do the same but after that its down to the educator. Who is liable for the property tax.

    Many thanks

  52. Would you mind confirming the following please. I believe as a second time buyer and plan to purchase a home for private residency I am exempt for a period of time. Up to 2016 if I purchase this year?

    • Les – as it says in the article above the “New and unused properties purchased from a builder or developer between 1 January 2013 and 31 October 2016 are exempt until the end of 2016”

      If the house you buy is second hand you will not be exempt.

  53. Hi Moneyguide

    I am in a similar position to Louise’s post from March 25th.
    Currently doing a self build which started in 2012 so we were able to claim TRS but is not due to be complete until July this year. The only difference really is that our build is been done by a building contractor. We’ve also had to drawdown our mortgage in phases.
    Have you anymore info or advice on how we prove the house won’t be complete on May 1st apart from taking photos? Should we ask our Solicitor for advice? Also we are required to get a final valuation cert done when the house is complete so when this carried out do you reckon that would be enough proof to satisfy Revenue?

  54. Exactly what proof Revenue will accept is not known.
    Photos – how would you prove when they were taken?
    A completion/valuation cert by an engineer might be acceptable –
    Probably best to try and get an answer off Revenue .

    You might not get a tax return for the LPT – so if that happens there is the option to do nothing . The issue might not arise until 2016 when fresh valuations are required – they might at that stage ask about the tax for 2013/15/16.

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