Registered nursing homes


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..

Registered nursing homes can qualify for an exemption from Local Property Tax (LPT).

To qualify for the exemption your nursing home must:

  • be used exclusively for the care of individuals who have been medically certified as suffering from a long-term mental or physical infirmity
  • be registered under Section 49 of the Health Act 2007.

This exemption applies to the nursing home itself and does not extend to any associated residential units.