Registered nursing homes

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.