Properties unoccupied for an extended period due to illness of the owner

You are eligible for this exemption if:

  • you have not lived in your sole or main residence for 12 months or more, due to long-term mental or physical infirmity or illness. Your doctor’s confirmation of the infirmity is required.
  • or
  • you have been unable to live in your sole or main residence for less than 12 months, due to long-term mental or physical infirmity or illness. Your doctor’s confirmation of both the infirmity and that you are unlikely, at any stage, to return to your property is required.

This exemption does not apply if your sole or main residence is occupied, in your absence, by another joint owner or liable person. If there is more than one owner of your property, all of the liable persons are required to meet the conditions for the exemption.

However, this exemption is still available where the property is occupied by a person who is not a joint owner, such as a tenant, a relative or a friend.

How to apply for this exemption

You, or a person acting on your behalf, 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 1 in the box in Part 3 of the form.

You also need to submit the following supporting documentation to Revenue:

  • written confirmation from your doctor of your infirmity
  • if you have been unable to live in your sole or main residence for less than 12 months, the letter from your doctor should also confirm that you are unlikely to return to your property
  • your own written confirmation that as of the liability date of 1 November in the given year:
    • another joint owner or liable person is not living in your property
    • and
    • there is no other liable person who has the right to live in your property.

If this exemption already applies to your property for 2021, and you continue to qualify for the exemption for 2022, you should simply claim the exemption on your LPT Return for 2022. You do not need to submit relevant documentation separately to Revenue.

Changes in eligibility for this exemption

If your condition improves and you move back into your home, the exemption will cease to apply from the following liability date, that is 1 November after you have moved back. You should notify the LPT Branch if you are no longer eligible for the exemption.

For example, if you leave your property in October 2021 and move back in June 2022 you are not liable to pay LPT for 2022. However, you will be liable for LPT for 2023 because you lived in your property on 1 November 2022.

If your property is sold, the exemption will continue to apply until year-end. The property will become liable for LPT on the next liability date of 1 November for the following year.