Finance (Local Property Tax) Act 2012 section 10B

Permanently and totally incapacitated individuals

Section 10B provides an exemption from local property tax (LPT) for residential properties occupied as a sole or main residence by a permanently and totally incapacitated individual, where the property was specifically acquired or adapted for that person.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.