Properties used by a charity or public body providing special needs accommodation
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.
This exemption applies to residential properties owned by a charity or a public body. In addition to providing accommodation, the property must be used:
- to provide support for people who have a particular need
- to enable them to live in the community.