Local Property Tax Exemptions (LPT)

Local Property Tax Exemptions

When Local Property Tax was introduced in 2013, property owners who qualified for local property tax exemptions were required to file a claim for the exemption by filing an LPT Return.  In most cases a residential property that was exempt from LPT.

local property tax exemptions

On 1st May 2013, continues to be exempt until 31st October 2019 (extended by 3 years). 

Importantly, where a property is sold or ownership is transferred gift or an inheritance, the exemption continues for this period.

Initially it was thought and some Revenue officials still think that the 3 year exemption (now 6 years) only applied to First Time Buyers.  However, it applies to any purchaser, whether new or second hand purchaser when said property was purchased in 2013.

Please see a list of LPT exemptions here.

To discuss the process further, do not hesitate to contact our office on 01-4540068 or email info@jgs.ie for an appointment.