Finance (Local Property Tax) Act 2012 section 5

Long term mental or physical infirmity

Section 5 provides exemptions from local property tax (LPT) for residential properties vacated due to long-term mental or physical infirmity, and for properties used exclusively as registered nursing homes.

• A property is exempt from LPT where the liable person has vacated it for at least 12 months due to a long-term mental or physical infirmity certified by a registered medical practitioner, provided no other liable person occupies the property.
• An exemption also applies where the property has been vacated for less than 12 months, if a registered medical practitioner is satisfied the person is unlikely ever to resume occupation.
• In both cases, the property must have been the person's sole or main residence and must not be occupied by any other person who is liable for LPT on that property.
• A property used exclusively for the care of individuals certified as suffering from long-term mental or physical infirmity is also exempt, provided it is registered as a nursing home under the Health (Nursing Homes) Act 1990.