The information in this section refers to LPT exemptions that apply from 2013 to 2021. Information on LPT exemptions that will apply from 2022 will be published on this website in the coming weeks.
Certain residential properties are exempt from Local Property Tax (LPT) if the property is used for diplomatic purposes.
This exemption applies to:
- the embassy building(s) or parts of such building(s) used for the purposes of the embassy
- any ancillary land and any buildings situated on such land used for the purposes of the embassy
- the residence of the ambassador, or of any other diplomat who is the head (or acting head) of an embassy.
The property must be used by an embassy, for the purpose of a mission, to qualify for an exemption from LPT.