Local Property Tax (LPT) exemptions for 2026 to 2030

Properties constructed using defective concrete blocks

Properties constructed using defective concrete blocks may be exempt from Local Property Tax (LPT)

Qualifying conditions

This exemption will apply if one of the following conditions is met:

• The property is eligible for the Defective Concrete Blocks Grant Scheme administered by Clare, Limerick, Sligo, Mayo and Donegal County Councils.
• An insurance company, or the builder who built the property, has:
  • carried out the necessary remediation work
  • or
  • has provided sufficient funds to carry out this work to the required standard.

Supporting documentation

You should submit one of the following supporting documents to Revenue:

• Confirmation of eligibility for the Defective Concrete Blocks Grant Scheme issued by the local authority.
• Confirmation from the Local Authority that the relevant 'damage threshold' has been met.
• Confirmation of a successful insurance claim.
• Confirmation that a builder or property developer has:
  • carried out the necessary remediation
  • or
  • has provided sufficient funds to carry out the remediation works.

Revenue may request additional information to ensure that your property qualifies for the exemption.

Exemption duration

This exemption will apply for a fixed period of six years from the first liability date. For example, if your property qualifies from the liability date of 1 November 2025, it will be exempt from LPT for 2026 to 2031.

Previous eligibility

You should check the approval of the exemption you received from Revenue to see the end date for your exemption. Even if your property remains eligible for the exemption in 2026, you are still required to file your LPT Return for the years 2026 to 2030. This return is due by 7 November 2025.

Further information

Detailed information about this exemption, and the documentation you will need to submit, is available under Further guidance.

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