Finance (Local Property Tax) Act 2012 section 7

Special needs accommodation

Section 7 provides an exemption from local property tax for residential properties owned by charities or statutory bodies that are used solely or primarily to provide special needs accommodation.

• A "charity" for the purposes of this section means a body or trust established for charitable purposes only, which has been granted a tax exemption under the relevant provisions of the Taxes Consolidation Act 1997.
• A residential property is exempt from local property tax where the liable person is either a charity or a body established by statute.
• The property must be used solely or primarily to provide special needs accommodation to qualify for the exemption.
• "Special needs accommodation" means housing provided to persons who, by reason of old age, physical or mental disability, or other cause, require special accommodation and support to enable them to live in the community.