Properties unoccupied for an extended period due to illness of the owner

You can apply for this exemption if:

  • You have not lived in your sole or main residence for 12 months or more due to long term mental or physical illness. You must provide confirmation of this.
  • You have been unable to live in your sole or main residence for less than 12 months due to long term mental or physical illness. Your doctor must confirm that you are unlikely, at any stage, to return to your property.
  • No one else was living in, or had the right to live in, your property on the valuation or liability dates of 1 November each year.

If there is more than one owner, all of the liable persons must meet the conditions for the exemption to apply.

You do not have to be elderly to apply for this exemption.

You can apply for this exemption by selecting the category on your LPT1 return using the online Local Property Tax (LPT) system.

If you claimed this exemption on your LPT return on 1 May 2013 valuation date and:

  • You recover and move back into your home the exemption will apply until the next valuation date in 2019.
  • Your property is sold, it will continue to be exempt from LPT until the next valuation date in 2019.

If you claimed this exemption in any year on the liability date, which is set as 1 November annually since 2014 and:

  • You recover and move back into your home, the exemption will apply until the next liability date (1 November).
  • Your property is sold, the exemption will continue to apply until the next liability date (1 November).

For example, you left your property on 1 November 2015 moved back on 30 June 2016. In this instance, you are not liable to pay LPT for 2016, but you will be liable for LPT for 2017.