Properties owned by charities for recreational services

Certain residential properties owned by charities may be exempt from Local Property Tax (LPT)

This exemption applies to properties owned and used by charitable bodies:

  • as residential accommodation
  • in connection with recreational activities
  • and
  • as an integral part of the body’s charitable purpose.

Examples include properties used for guiding and scouting activities. 

Once the qualifying conditions for this exemption are no longer met for the property, the exemption will continue to apply until year-end only. The property will become liable for LPT on the next liability date of 1 November for the following year

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 7 in the box in Part 3 of the form.

Revenue may request confirmation in relation to the specific usage of the property by the charity.