Properties purchased or adapted or built for use by incapacitated persons

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.

A residential property may be exempt from Local Property Tax (LPT) if it was bought, built or adapted to make it suitable for use by a permanently and totally incapacitated individual.

In order for the property to qualify for an exemption, the incapacitated person, for whom the property was adapted or acquired, must:

  • have resided in the property on 1 May 2013
  • or
  • reside in the property on 1 November of any years after 2013.

The incapacitated individual must be unable to maintain themselves by earning an income from working. Their condition must be so severe that it dictates the type of property they can live in.

The exemption applies to adapted properties if the cost of the adaptation exceeded the market value of the property (before it was adapted) by 25%.

A letter from a doctor is required to confirm the disability and that any adaptation work was necessary.

The property owner must complete Form LPT7 to apply for the exemption and return it to the LPT Branch.

Incapacitated persons under 16 years of age

The exemption applies where both of the following conditions are met:

  • the property is occupied by a permanently and totally incapacitated child
  • the Department of Social Protection (DSP) is paying a Domiciliary Care Allowance for the incapacitated child.

The property owner should complete Form LPT8 and send to the LPT Branch.

If you previously qualified for this exemption and claimed it on your LPT return in 2013, no further action is required until 2021.

For further details see further guidance to the right of this page.

Reduction in chargeable value

Relief is available from LPT in certain conditions, further information is available under Factors that may affect your valuation.