Local Property Tax (LPT) – Exemptions

Written by John Gaynor

When Local Property Tax was introduced in 2013, property owners who qualified for an exemption 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 on 1st May 2013, continues to be exempt until 31st October 2019 (extended by 3 years).  Importantly, where such a property is sold or ownership is transferred by way of 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 from the Revenue website at revenue.ie/en/tax/lpt/exemptions


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