Properties used by a charity or public body providing special needs accommodation

This exemption applies to residential properties owned by a charity or a public body. To qualify for this exemption, the property should be used to provide accommodation for people:

  • with a particular need, for example, old age or mental or physical disability
  • and
  • who require special accommodation and support to enable them to live in the community.

This exemption does not apply to residential properties that are used to house people who have no particular need other than a housing need.

Once the qualifying conditions for this exemption are no longer met for the property, 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.

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 6 in the box in Part 3 of the form.

Revenue may request confirmation on the specific usage of the property by the charity.