Properties constructed using defective concrete blocks

If your property has been damaged by the use of defective concrete blocks in its construction, you may be eligible for an exemption from Local Property Tax (LPT).

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.

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 4 in the box in Part 3 of the form.

You should also submit supporting documentation to Revenue, as follows: 

  • in the case of the Defective Concrete Blocks Grant Scheme, you should submit the confirmation of eligibility issued by the local authority
  • or
  • in the case of a successful insurance claim, remediation by a builder or property developer or the provision of sufficient funds to carry out the remediation works, you should submit the relevant documentation.

Additional information may also be requested by Revenue to ensure that your property qualifies for the exemption.

You can claim this exemption later for one or more of the years 2023 to 2025, even if you do not claim the exemption for 2022.

Detailed information about this exemption and the documentation you will need to submit is available under Further guidance.