The Local Property Tax Manuals have been updated to take account of the changes introduced by the Finance (Local Property Tax) (Amendment) Act 2015. Remember that the deadline for confirming your payment method to Revenue if spreading your payments over 2017 (phased payments) is 25 November 2016.

Most of the changes relate to the effect of the three-year extension to the first valuation period on the various exemptions available. The other changes relate to the reliefs that are available for properties occupied by certain individuals with a disability. Revenue eBrief 90/2016 on here contains more details.