Revenue eBrief No. 275/23

29 December 2023

Local Property Tax: Meaning of a "residential property"


Local Property Tax (LPT) Tax and Duty Manual (TDM) Part 01-01 has been updated at paragraphs 3.1.3 and 8.3 respectively, to provide clearer guidance on the treatment of the following: 

  • certain types of structures specifically excluded from the definition of “building” and are not therefore residential properties for the purposes of LPT.
  • derelict houses which are to be demolished and rebuilt for the purpose of the Help to Buy (HTB) scheme. A link to HTB TDM Part 15-01-46 has also been included.