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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

Registered nursing homes

Nursing homes that are registered under Section 49 of the Health Act 2007 are exempt from Local Property Tax (LPT). 

Your nursing home should be used exclusively for the care of individuals who have been medically certified as suffering from a long-term mental or physical infirmity.

Residential units associated with a nursing home are liable for LPT.

Revenue may request confirmation that your nursing home is:

  • registered under Section 49 of the Health Act 2007
  • and
  • that no residential units are associated with it.

Published: 21 November 2022 Print this page

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