Property Tax Exemptions

LPT Liability 2024

All residential properties on 1 November 2023, are liable for LPT for the year 2024. However, there are some remaining Property Tax Exemptions for 2024

See details of LPT bands for 2024

A property becomes liable for LPT for a particular year if it is a residential property on 1st November of the preceding year. For example, a property will become liable for LPT from 2024 onwards if it is a residential property on the liability date of 1 November 2023.

Your property is not liable for LPT for 2024 if it is uninhabitable or unsuitable for use as a dwelling on 1st November 2023. This is not the same as an exemption.

LPT Exemptions

From 2013 to 2021 there were several exemptions from the Local Property Tax.
You can read more about the 2013 LPT Exemptions .

From January 2022 some of the old exemptions were removed. These were :

  • New or unused property purchased from a builder or developer.
  • Builders or developers with properties built but unsold.
  • Properties in unfinished housing estates.
  • Property purchased as a home in 2013.

The list above is of exemptions that are no longer relevant since 2022

Below are have listed the remaining reasons why you can claim an exemption from LPT in 2024.

Properties that are exempt from LPT in 2024

Property Tax Exemptions for 2024

A Property is unoccupied for an extended period due to illness of the owner.

  • If you have not lived in your sole or main residence for 12 months or more, due to long-term mental or physical infirmity or illness. Your doctor’s confirmation of the infirmity is required.
  • OR
  • If you have been unable to live in your sole or main residence for less than 12 months, due to long-term mental or physical infirmity or illness – and are unlikely to return.
    (Your doctor’s confirmation of both the infirmity and that you are unlikely to return to your property is required.)
  • This exemption does not apply if your sole or main residence is occupied, by as joint owner or liable person. If there is more than one owner , all of the liable persons have to meet the conditions for the exemption.
  • This exemption is still available if a property is occupied by a tenant, a relative or a friend.

The property is certified as having pyritic damage.

You will need to provide independent verification that the damage is significant and has been caused by pyrite.

This exemption will apply for a fixed period of six years from the first liability date. Ie. from 1st November within the year after you meet the eligibility condition for the exemption.

The property is constructed using defective concrete blocks.

This exemption will apply if one of the following conditions is met:

  • a confirmation of eligibility for the Defective Concrete Blocks Grant Scheme administered by Mayo and Donegal County Councils has been issued
  • or 
  • an insurance company, or the builder who built the property, has carried out the necessary remediation work or has provided sufficient funds to carry out this work to the required standard.

Property is fully subject to commercial rates

Residential properties that are subject to commercial rates – For example Bed and Breakfast properties.
If your property is used for both commercial and residential purposes, an exemption does not apply.

The property was purchased or adapted or built for use by incapacitated persons.

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.

Property is used by a charity or public body providing special needs accommodation.

This exemption does not apply to residential properties that are used to house people who have no particular need other than a housing need.

The property is owned by a charity for recreational services.

Examples include properties used for guiding and scouting activities.

Registered nursing homes

Nursing homes that are registered under section 49 of the Health Act 2007 are exempt from Local Property Tax (LPT). 

The nursing home should be used exclusively for the care of individuals who have been medically certified as suffering from a long-term mental or physical infirmity.

However, residential units associated with a nursing home are liable for LPT.

How to Claim an LPT Exemption

You can claim an exemption as part of your LPT Return for the period January 2023 to December 2025. You should submit your LPT Return by 7 November 2023, including the exemption you are claiming.

The best way to do this is using myAccount, Revenue Online Service (ROS) or the LPT online service.

If you are completing a paper LPT return – you need to enter your exemption claim on Part 3 of the form.