LPT exemptions and reliefs for 2013 to 2021

Overview

Certain properties are exempt from Local Property Tax (LPT) if they meet the qualifying conditions for one of the available exemptions. Each LPT exemption has its own specific qualifying conditions and is available for a certain period of time.

In this section, you will find information about LPT exemptions that:

  • applied between 2013 and 2021
  • and
  • are not available for the LPT valuation period from 2022 to 2025 inclusive.

If your property was eligible for any of the exemptions that expire on 31 December 2021, there is no retrospective impact to your LPT liability for the period 2013 to 2021. You will not become liable for an additional LPT Charge for your property for the period 2013 to 2021 due to the expiry of the exemption on 31 December 2021.

For information on the LPT exemptions that are available for 2022 to 2025, please see our LPT exemptions section

How to claim an exemption or payment deferral

If you were entitled to an exemption or payment deferral for the period 2013 to 2021 that you did not claim in your original LPT Return, you should contact the LPT Branch in Revenue. You should include the following information when you submit your claim:

Revenue may request additional information from you before determining the validity of your claim.

How to amend an incorrectly claimed exemption or payment deferral  

If you claimed an LPT exemption or payment deferral for the period 2013 to 2021 to which you are not correctly entitled, you can correct your LPT Return for the period 2013 to 2021 via the online Correct Return service, You can use your existing login details for myAccount, ROS or the LPT online service

Any additional LPT Charge due may be subject to interest.  

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