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.

• A property occupied by an incapacitated individual as their sole or main residence may be exempt from LPT where it was acquired for its suitability or adapted at a cost exceeding 25% of the property's pre-adaptation chargeable value.
• The exemption applies automatically where the individual receives payments or is a beneficiary under a qualifying trust for permanently incapacitated persons under income tax legislation; otherwise, Revenue confirmation must be obtained through a written application.
• Revenue may require detailed information about the property, the adaptation, its cost, and medical evidence from the individual's general practitioner regarding the nature and extent of the incapacity.
• The exemption ceases on sale of the property unless the incapacitated individual continues to occupy it as their sole or main residence.