Finance (Local Property Tax) Act 2012 section 7A

Properties used by a charity for recreational activities

Section 7A provides an exemption from local property tax for certain residential properties owned by charities and used solely as accommodation in connection with recreational activities.

• A residential property owned by a charity may be exempt from local property tax (LPT).
• The liable person in relation to the property must be a charity.
• The property must be used solely as residential accommodation linked to recreational activities carried out as a primary purpose of the charity.
• Where both conditions are met, the property is not regarded as a relevant residential property for LPT purposes.