Local Property Tax (LPT) exemptions for 2026 to 2030

Properties certified as having pyritic damage

Properties certified as damaged by pyrite may be exempt from Local Property Tax (LPT).

Note

This exemption was phased out on 22 July 2023 and is no longer available to new applicants. 

Qualifying conditions

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

• A 'Certificate of Damage' has been completed by a professional person such as an engineer. The requirements are set out in the Finance (Local Property Tax) (Pyrite Exemption) Regulations 2013 - S.I. No. 147 of 2013. These regulations are the responsibility of the Department of Housing, Local Government and Heritage and are not administered by Revenue.
• Your property is accepted into the Pyrite Remediation Scheme administered by the Pyrite Resolution Board.
• 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 provide independent verification that the damage is significant and has been caused by pyrite. Detailed information about this exemption, and the documentation you will need to submit, is available under Further guidance.

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 2022, it will be exempt from LPT for 2023 to 2028.

This exemption was phased out on 22 July 2023. Properties that became eligible for this exemption on, or before, this date will still benefit from the exemption for six years.

Previous eligibility

Although your property may have previously qualified for this exemption, it may be liable for LPT for 2026. 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.

If you have claimed this exemption previously, and it remains valid for 2026, please contact LPT Branch. LPT Branch will assist you by filing the LPT Return on your behalf, noting your exemption status. Please ensure that you have determined the valuation band for your property before contacting LPT Branch. 

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