Local Property Tax (LPT) exemptions for 2026 to 2030
Properties owned by a charity or public body
Certain properties owned by a charity or public body may be exempt from Local Property Tax (LPT). There are two exemptions available for properties owned by a charity or public body. The exemption that may apply depends on the use of the property.
Properties used by a charity or public body providing special needs accommodation
This exemption applies to residential properties owned by a charity or a public body.
Qualifying conditions
To qualify for this exemption, the property should be used to provide accommodation for people:
- with a particular need, for example, old age, or mental or physical disability
- and
- who require special accommodation and support to enable them to live in the community.
The exemption does not extend to residential properties that are used for general needs accommodation. General needs accommodation refers to housing that is provided to people who have no particular need other than housing.
Properties owned by charities for recreational services
This exemption applies to certain residential properties owned by charitable bodies.
Qualifying conditions
The exemption applies where the property owned by the charitable body is used:
- as residential accommodation
- in connection with recreational activities
- and
- as an integral part of the body’s charitable purpose.
Examples include properties used for guiding and scouting activities.
Supporting documentation
Revenue may request confirmation in relation to the specific usage of the property by the charity.
Previous eligibility
If you claimed this exemption previously, you are still required to file an LPT Return for the years 2026 to 2030. This return is due by 7 November 2025. If your circumstances have not changed, and you remain eligible for the exemption, you can claim the exemption on your LPT Return.
Changes in eligibility
Once the qualifying conditions are no longer met, the exemption will continue to apply until year-end. The property will become liable for LPT on the next liability date.
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