LPT exemptions and reliefs for 2013 to 2021

Property purchased as a home in 2013

A person who purchased or built a residential property between 1 January 2013 and 31 December 2013 may have been exempt from Local Property Tax (LPT). This exemption was not limited to first time buyers.

This exemption was commonly known as the 'Section 8' exemption.

You had to meet both conditions listed below to avail of this exemption. You had to:

  • have purchased the property in 2013
  • and
  • occupied the property in 2013 as your sole or main residence.

If you did not meet both conditions, you did not qualify for this exemption.

You could avail of the exemption even if you did not take out a loan to purchase or build the property. This exemption applied until 2021 and as long as you, the owner, continued to occupy the house as your sole or main residence.

You could not claim the exemption if you:

  • did not continue to occupy the property as your sole or main residence
  • or
  • sold or transferred the property.

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: Relief for properties adapted for persons with a disability