LPT exemptions and reliefs for 2013 to 2021

Properties in unfinished housing estates

This Local Property Tax (LPT) exemption applied from 2013 to 2021 to properties in unfinished housing estates, commonly called 'ghost estates'.

These estates were specified by the Minister for the Environment, Community and Local Government (in S.I. No 91 of 2013).

To confirm whether your property was entitled to this exemption, you had to:

  • review the list of specified estates in the Finance (Local Property Tax) Regulations (S.I. No. 91 of 2013)
  • confirm that your housing estate was specified on the list
  • and
  • confirm that your property was within the specified coordinates of properties eligible to claim an exemption for that estate.

The specified coordinates were clearly shown in column five of the list in the S.I.. You could confirm that your property was within the coordinates by accessing the myplan website. If no coordinates were listed, then the entire estate specified was entitled to this exemption.

This exemption is not available for the LPT valuation period from 2022 to 2025 inclusive.

If your property was eligible for this exemption, 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 2013 to 2021 due to the expiry of the exemption on 31 December 2021.

Next: Property purchased as a home in 2013