Local Property Tax (LPT) exemptions for 2022 to 2025

Properties owned by a charity or public body

Certain properties owned by a charity or public body may be exempt from Local Property Tax (LPT). There are two exemptions available for properties owned by a charity or public body. The exemption that may apply depends on the use of the property.  

Properties used by a charity or public body providing special needs accommodation

This exemption applies to residential properties owned by a charity or a public body.

Qualifying conditions

To qualify for this exemption, the property should be used to provide accommodation for people:

• with a particular need, for example, old age or mental or physical disability
• and
• who require special accommodation and support to enable them to live in the community.

The exemption does not extend to residential properties that are used for general needs accommodation. General needs accommodation refers to housing that is provided to people who have no particular need other than housing.

Properties owned by charities for recreational services

This exemption applies to certain residential properties owned by charitable bodies.

Qualifying conditions

The exemption applies where the property owned by the charitable body is used:

• as residential accommodation
• in connection with recreational activities
• and
• as an integral part of the body’s charitable purpose.

Examples include properties used for guiding and scouting activities. 

Supporting documentation

Revenue may request confirmation in relation to the specific usage of the property by the charity.

Changes in eligibility

Once the qualifying conditions are no longer met, the exemption will continue to apply until year-end. The property will become liable for LPT on the next liability date for the following year.

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