LPT exemptions and reliefs for 2013 to 2021

Relief for properties adapted for persons with a disability

For the years 2013 to 2016 inclusive, relief from Local Property Tax (LPT) was available for a residential property that:

  • had been adapted to make it suitable for a person with a disability
  • was the sole or main residence of a person with a disability following its adaptation
  • had increased in market value due to the adaptation
  • and
  • had moved into a higher LPT valuation band due to the adaptation.

No relief was available if the property value did not move into a higher valuation band as a result of the adaptation.

From 2017, a maximum annual reduction of one band only could be applied where the adaptation increased the value of the property. This means that the maximum allowable reduction in the LPT liability was €90 per year from 2017.

For information on how this relief applies for the valuation period from 2022 to 2025 inclusive, please see the Factors that may affect your valuation page.