Registered nursing homes

Nursing homes that are registered under section 49 of the Health Act 2007 are exempt from Local Property Tax (LPT). 

Your nursing home should be used exclusively for the care of individuals who have been medically certified as suffering from a long-term mental or physical infirmity.

However, residential units associated with a nursing home are liable for LPT.

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 9 in the box in Part 3 of the form.

Revenue may request confirmation that your nursing home is registered under Section 49 of the Health Act 2007 and that no residential units are associated with it.