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Local Property Tax Reliefs for Certain Individuals

Revenue has published an eBrief confirming that they will operate on an administrative basis the extension of two Local Property Tax (LPT) reliefs in relation to residential properties that are occupied by certain disabled and/or incapacitated individuals.

In brief the two reliefs are

  1. A reduction in the chargeable value of a property - where the property has been adapted for individuals with a disability and the adaptation work has resulted in an increase in the chargeable value of the property.
  2. A full exemption from the charge to LPT - properties that have been constructed or acquired for permanently and totally incapacitated individuals.

The extension of the above reliefs is intended to correct anomalies and inequities that had been identified in the operation of the reliefs and, pending the enactment of further legislation. According to eBrief No. 38/14 Revenue will deal with affected cases on an administrative basis in line with guidelines published on its website.