Properties listed for exemption due to location in unfinished housing estates

This exemption applies to properties in unfinished housing estates, commonly called 'ghost estates'. These estates are specified by the Minister for the Environment, Community and Local Government (in S.I No 91 of 2013).

In order to confirm whether your property is entitled to this exemption, you must:

  • Review the list of specified estates in the Finance (Local Property Tax) Regulations (S.I. No. 91 of 2013).
  • Confirm that your housing estate is specified on the list.
  • Confirm that your property is within the specified coordinates of properties eligible to claim an exemption for that estate. These are clearly shown in column five of the list. You can confirm that your property is within the coordinates by accessing the myplan website. If no coordinates are listed, then the entire estate specified is entitled to an exemption.