Local Property Tax (LPT) exemptions for 2026 to 2030
Overview
Note
If your property is eligible for an exemption, you are still required to value your property and submit your valuation as part of your LPT Return.
Certain properties are exempt from LPT if they meet the qualifying conditions. Each exemption has its own specific qualifying conditions.
How to claim an LPT exemption
You can claim an exemption from LPT as part of your LPT Return.
If you have already submitted an LPT Return and did not claim an exemption that you were entitled to, you should contact the LPT Branch.
If you submit your request by post, you will need to provide:
For some exemptions, you also need to complete a Revenue application. You can find further information on the documentation to submit for each exemption on the relevant page in this section.
You can claim an exemption for the year for 2026, even if you did not claim that exemption previously.
How to amend an incorrectly claimed exemption
If you claimed an LPT exemption to which you are not correctly entitled, you should correct your LPT Return. You can do this be selecting 'Amend return' through the LPT online service.
Any additional LPT charge due will be subject to interest.
LPT exemptions that are no longer available
For information on exemptions that applied in years 2013 to 2021, please see LPT exemptions for 2013 to 2021.
Properties owned by a North-South implementation body (within the meaning of the British-Irish Agreement Act, 1999) are exempt from LPT.
Next: Properties unoccupied for an extended period due to illness of the owner