Revenue eBrief No. 214/19
13 December 2019
Local Property Tax exemptions
The Tax & Duty Manuals that deal with the various Local Property Tax (LPT) exemptions have been updated to reflect the impact of the most recent extension of the next valuation date from 1 November 2019 to 1 November 2020.
- Part 02-01 - Exempt Properties
- Part 02-02 - Residential properties fully subject to commercial rates
- Part 02-03 - Long Term Mental or Physical Infirmity
- Part 02-04 - Newly constructed and unused residential properties
- Part 02-05 - Special needs accommodation
- Part 02-06 - Property used by a charity for recreational activities
- Part 02-07 - Exemption for first time buyers
- Part 02-08 - New properties purchased from a builder or a property developer
- Part 02-09 - Properties in unfinished housing estates
- Part 02-10 - Exemption for properties damaged by pyrite
- Part 02-11 - Permanently and totally incapacitated individuals