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Local Property Tax (LPT) exemptions for 2022 to 2025

  1. Overview
  2. Properties unoccupied for an extended period due to illness of the owner
  3. Properties purchased, adapted or built for use by incapacitated persons
  4. Properties constructed using defective concrete blocks
  5. Properties certified as having pyritic damage
  6. Properties fully subject to commercial rates
  7. Properties owned by a charity or public body
  8. Registered nursing homes

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 Mayo and Donegal County Council
  • or
  • 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 the following supporting documentation to Revenue: 

  • confirmation of eligibility for the Defective Concrete Blocks Grant Scheme issued by a local authority
  • confirmation of a successful insurance claim
  • or
  • 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.

Further information

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

Next: Properties certified as having pyritic damage

Published: 28 September 2022 Print this page

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