Local Property Tax (LPT) exemptions for 2022 to 2025 (2024)

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 fromLPT 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 the following information:

• your name
• your Personal Public Service Number (PPSN)
• your property ID
• your property address
• and
• relevant information to support your claim.

For some exemptions you also need to submit documentation to Revenue. You can find more 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 2024, 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 correct your LPT Return through the online 'Correct Return' service in myAccount, Revenue Online Service (ROS) or the LPT online service.

Any additional LPT charge due will be subject to interest.

LPT exemptions that are no longer available from 2022 to 2025

For information on exemptions that applied in years 2013 to 2021, please seeLPT exemptions for 2013 to 2021.

Note

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