Properties certified as having pyritic damage

If your property has been damaged by pyrite, you may be eligible for an exemption from Local Property Tax (LPT).

You should provide independent verification that the damage is significant and has been caused by pyrite. This exemption will apply if any one of the following conditions is met:

This exemption will apply for a fixed period of six years from the first liability date, that is from 1 November within the year after you meet the eligibility condition for the exemption. For example, if your property qualifies from the liability date 1 November 2022, it will be exempt from LPT for 2023 to 2028 inclusive.

This exemption is being phased out and will not be available to property owners who meet the current eligibility conditions after 22 July 2023. Properties that become eligible for this exemption on or before this date will still benefit from the exemption for six years.

How to apply for this exemption

You can claim this exemption as part of your LPT Return for 2022, which you should submit by 10 November 2021. The easiest way to submit your LPT Return and claim your exemption is online, using myAccount, Revenue Online Service (ROS) or the LPT online service.

Alternatively, you can submit your LPT Return, including your exemption claim, using the paper Form LPT1 – LPT Return. You should include your claim for this exemption by entering exemption number 3 in the box in Part 3 of the form.

You also need to submit relevant documentation to Revenue to support your claim for this exemption. Detailed information about this exemption and the documentation you will need to submit is available under Further guidance.

If your property has already qualified for this exemption during the period from 2013 to 2021, your property may be liable for LPT for 2022. You should check the approval of the exemption you received from Revenue’s LPT Branch to see the end date for your exemption.