Properties unoccupied for an extended period due to illness of the owner (2024)

Properties unoccupied for an extended period due to illness of the owner may be exempt from Local Property Tax (LPT).

Qualifying conditions

You are eligible for this exemption if, due to long-term mental or physical infirmity or illness, you have:

• not lived in your sole, or main,residence for 12 months or more
• or
• been unable to live in yoursole, or main, residence for less than 12 months, and are unlikely to returnto your property.

If there is more than one owner of your property, all liable persons are required to meet the conditions. If a liable person occupies the property in your absence, this exemption does not apply.

This exemption is available where the property is vacant or is occupied by a person who is not a liable person. This could be, for example, a tenant, relative or friend.

Note

For the years 2013 to 2021, this exemption did not apply where the property was occupied by any person.

Supporting documentation

You need to submit the following supporting documentation toRevenue:

• written confirmation from yourdoctor of your infirmity. If you have been unable to live in your propertyfor less than 12 months, this letter should also confirm that you areunlikely to return to the property.
• your own written confirmationthat, as of theliability dateof 1 November in the given year:
  • another joint owner, or liableperson, is not living in your property
  • and
  • there is no other liableperson who has the right to live inyour property.

Previous eligibility

If you claimed this exemption on your LPT Return and your circ*mstances have not changed, no further action is necessary for 2024.

Changes in eligibility for this exemption

If your condition improves and you move back into your home, the exemption will cease to apply from the following liability date(1 November). For example, if you leave your property in October 2022 and move back in June 2023, you are not liable to pay LPT for 2023. However,you will be liable for LPT for 2024 because you lived in your property on 1 November 2023.

You should notify theLPT Branchif you are no longer eligible for the exemption.

If your property is sold, the exemption will continue to apply until year-end. The property will become liable for LPT on the next liability date.

Next: Properties purchased, adapted or built for use by incapacitated persons