Finance (Local Property Tax) Act 2012 section 15A

Property adapted for use by disabled persons

Section 15A provides for a reduction in the chargeable value of a residential property that has been adapted to accommodate a person with a disability, thereby reducing the local property tax payable.

• The chargeable value of an adapted property is reduced by up to €50,000 where the adaptation increases the property's value and the disabled person occupies it as their sole or main residence.
• The reduction applies where either a local authority disability adaptation grant was paid for the work, or Revenue have confirmed the reduction in writing following an application by the liable person.
• The liable person must notify Revenue of the chargeable value attributable to the adaptation and submit supporting documentation, including grant payment details where applicable, and Revenue may require medical information from the disabled person's general practitioner.
• The reduction ceases to apply if the adapted property is sold, unless the person with the disability continues to occupy the property as their sole or main residence after the sale.