Properties fully subject to commercial rates

Properties which are fully subject to commercial rates may be exempt from Local Property Tax (LPT). This exemption applies where a property is solely used as a dwelling and commercial rates are payable on the property to a local authority. For example, guesthouses that are registered as such with Fáilte Ireland would be eligible for this exemption because they are fully subject to commercial rates.

If a property is used for both commercial and residential purposes, LPT is due on the residential portion of the property (which should not be subject to commercial rates).

If you own such a property, you must file an LPT Return for the residential portion and pay any LPT due.