Local Property Tax (LPT) exemptions for 2026 to 2030

Properties acquired, adapted or built for use by incapacitated persons

Properties acquired, adapted or built for use by incapacitated persons may be exempt from Local Property Tax (LPT).

Qualifying conditions

The conditions for this exemption require that the incapacitated person:

• is permanently and totally incapacitated to the extent that they are unable to maintain themselves by earning an income from working
• has received an award from a court or the Personal Injuries Assessment Board or benefitted from a public trust fund. (If neither of these apply, the property owner should apply to Revenue directly with the details of their case.)
• has a condition so severe that it dictates the type of property that they can live in
• and
• occupies the property as their sole, or main, residence on the liability date of 1 November each year. For example, to claim the exemption in 2027, the incapacitated person should occupy the property as their main residence on 1 November 2026.

The exemption applies to adapted properties if the cost of the adaptation exceeded 25% of the market value of the property (before it was adapted).

The requirement to be able to earn an income from working is not required for children under the age of 16. Such children are treated as permanently and totally incapacitated where they receive a Domiciliary Care Allowance from the Department of Social Protection (DSP).

Supporting documentation

A doctor's letter is required to confirm the nature of the incapacity, and that the adaptation work was necessary due to the incapacity. If you are applying for the exemption for the first time, Revenue will review the application.

Revenue will decide if the exemption applies in circumstances where the incapacitated person:

• has not received an award from a court or the Personal Injuries Assessment Board
• or
• has not benefitted from a public trust fund.

In these circumstances, you should complete one of these two forms:

• Form LPT7, where the incapacitated person is 16 years of age or older.
• Form LPT8, where the incapacitated person is under 16 years of age.

Previous eligibility

If you were entitled to this exemption in 2026, you should have claimed it on your LPT Return. If your circumstances have not changed and you remain eligible for the exemption, it will automatically carry forward to 2027. 

Changes in eligibility for this exemption

If your property is sold, or the incapacitated individual ceases to occupy the property, the exemption will continue to apply until year-end. The property will become liable for LPT on the next liability date. You should notify the LPT Branch if you are no longer eligible for the exemption.

If your property is sold, the exemption will continue to apply until year-end. The property will become liable for LPT on the next liability date.

Further information

Detailed information about this exemption, how to complete the relevant form, and the documentation you need to submit, is available under Further guidance.

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