Local Property Tax (LPT) exemptions for 2026 to 2030
Properties unoccupied for an extended period due to illness of the owner
Properties unoccupied for an extended period due to illness of the owner may be exempt from Local Property Tax (LPT).
Qualifying conditions
You are eligible for this exemption if, due to long-term mental or physical infirmity or illness, you:
- have not lived in your sole, or main, residence for 12 months or more
- or
- have been unable to live in your sole, or main, residence for less than 12 months, and are unlikely to return to your property.
If there is more than one owner of your property, all liable persons are required to meet the conditions. If a liable person occupies the property in your absence, this exemption does not apply.
This exemption is available where the property is vacant or is occupied by a person who is not a liable person. This could be, for example, a tenant, relative or friend.
- Example 1
Mary owns her home in Co. Meath. She is the sole owner of her home and lived alone until she suffered a stroke in July 2025. Mary moved into a nursing home and her consultant certified that she was unlikely to return to her home at any stage in the future.
Mary meets the criteria for exemption on 1 November 2025, therefore, she qualifies for an exemption from LPT in 2026.
- Example 2
Pat and Eileen co-own their home in Co. Kerry. Pat suffered a head-injury in May 2022. Pat’s doctor certified that he was no longer able to live independently, and Pat was moved to a care facility in September 2022. Eileen continues to occupy their home.
The exemption cannot be claimed in this case as Eileen is also a liable person for LPT in relation to the property. She does not meet the exemption criteria.
- Example 3
Joan owns her home in Co. Carlow. She was the sole occupant of the property until she moved into a nursing home in June 2021. Her doctor provided certification that she was unable to live independently. She met the criteria for the exemption on 1 November 2021, and claimed the exemption on her LPT return for the years 2022 to 2025.
In August 2023, Joan’s granddaughter moved into Joan’s property in Co. Carlow. Joan’s granddaughter is not a liable person for LPT in relation to the property. Therefore, her occupation of the property does not affect Joan’s LPT exemption claim. Joan continues to qualify for the LPT exemption.
For the years 2013 to 2021, this exemption did not apply where the property was occupied by any person. For further information please see the Tax and Duty Manual Part 02-03
Supporting documentation
You need to submit the following supporting documentation to Revenue:
- Written confirmation from your doctor of your infirmity. If you have been unable to live in your property for less than 12 months, this letter should also confirm that you are unlikely to return to the property.
- Your own written confirmation that, as of the liability date of 1 November in the given year:
- another joint owner, or liable person, is not living in your property
- and
- there is no other liable person who has the right to live in your property.
Previous eligibility
If you claimed this exemption previously, you are still required to file an LPT Return for the years 2026 to 2030. This return is due by 7 November 2025. If your circumstances have not changed and you remain eligible for the exemption, you can claim the exemption on your LPT Return.
Changes in eligibility for this exemption
If your condition improves and you move back into your home, the exemption will cease to apply from the following liability date (1 November). For example, if you leave your property in October 2024 and move back in June 2025, you are not liable to pay LPT for 2025. However, you will be liable for LPT for 2026 because you lived in your property on 1 November 2025.
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.
Next: Properties acquired, adapted or built for use by incapacitated persons