Properties owned by charities for recreational services

Note

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.

Properties owned by charities for recreational services may be exempt from Local Property Tax (LPT).

This exemption applies to properties used by charitable bodies:

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

Examples include properties used for guiding and scouting activities.