Local Property Tax Act 2012 (Number 52 of 2012)
5 Long term mental or physical infirmity.
(1) In this section, a “registered medical practitioner” means a medical practitioner who is registered in the register established under section 43 of the Medical Practitioners Act 2007.
(2) A residential property shall not, for the purposes of this Act, be regarded as a relevant residential property where—
(a) the property was occupied by a person who, apart from this paragraph, would be a liable person, as his or her sole or main residence and—
(i) has been vacated by the person for a period of at least 12 months by reason of long term mental or physical infirmity of the person which infirmity has been certified by a registered medical practitioner, or
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(ii) if the period for which the property is vacated by the person is less than 12 months, where a registered medical practitioner is satisfied that the person is unlikely at any stage to resume occupation of the property, provided that the property is not occupied by any other person,
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(ii) if the period for which the property is vacated by the person is less than 12 months, where a registered medical practitioner is satisfied that the person is unlikely at any stage to resume occupation of the property, provided that the property is not occupied by any other person,
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or
(b) the property is used exclusively for the care of individuals who have been certified by a registered medical practitioner as suffering from long term mental or physical infirmity and is registered under section 4 of the Health (Nursing Homes) Act 1990.