Properties unoccupied for an extended period due to illness of the owner
You qualify for this exemption if:
- you have not lived in your sole or main residence for 12 months or more due to long term mental or physical illness. Confirmation of the infirmity is required from your doctor.
- you have been unable to live in your sole or main residence for less than 12 months due to long term mental or physical illness. Your doctor must confirm the infirmity and that you are unlikely, at any stage, to return to your property.
You are required to provide written confirmation that no one else:
- was living in
- had the right to live in
your property on the valuation date or liability dates of 1 November each year.
If there is more than one owner, all of the liable persons must meet the conditions for the exemption.
You can apply for this exemption by contacting LPT Branch in writing and including the confirmation documentation above.
If you qualified for this exemption on 1 May 2013 valuation date and:
- you recover and move back into your home, the exemption will apply until the next valuation date in 2021.
- your property is sold, the property will continue to be exempt from LPT until the next valuation date in 2021.
If you qualified for this exemption in any year on the liability date, which is set as 1 November annually since 2014, and:
- you recover and move back into your home, the exemption will apply until the next liability date (1 November).
- your property is sold, the exemption will continue to apply until the next liability date (1 November).
For example, you left your property on 1 November 2015 moved back on 30 June 2016. In this instance, you are not liable to pay LPT for 2016, but you are liable for LPT for 2017.