Local Property Tax Relief For Disabled and/or Incapacitated Individuals

The minister for Finance announced on 2 May 2014 that reliefs in relation Local Property Tax (LPT) on residential properties occupied by certain disabled and/or incapacitated individuals would be extended with effect from 1 July 2013 (the date when local property taxes became payable).

The two reliefs are;

  1. A reduction in the chargeable value of the property that has been adapted to make it more suitable for occupation by a person with a disability where the adaptation work has resulted in an increase in the chargeable value of the property to the extent that it moves into a higher valuation band. 

  1. A full exemption from the LPT charge for properties that have been constructed or acquired because of their suitability for occupation by individuals who are permanently and total incapacitated to such an extent that they are unable to maintain themselves and whose condition is so severe that it dictates the type of property that they can live in.

In due course the minister will introduce legislation to give effect to the revised treatment and in the meantime, Revenue will deal with the affected cases on an administrative basis in line with the guidelines published on their website.

These guidelines can be found at http://www.revenue.ie/en/tax/lpt/index.html

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