Mobile homes, vehicles or vessels
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..
For Local Property Tax (LPT) purposes, residential properties are buildings (or structures) that are suitable for use as a dwelling. The definition of 'building' excludes vessels (boats), vehicles (whether mobile or not) and structures that are not permanently attached to the ground. If you are living in one of these, it may be exempt from LPT.