Finance (Local Property Tax) Act 2012 section 3A

Application of exemptions

Section 3A establishes that certain Local Property Tax exemptions will only apply if the person filing the return actively claims the exemption on the return submitted to Revenue.

• Exemptions from Local Property Tax do not apply automatically — they must be formally claimed on the LPT return.
• The person preparing the return must specify in it that the property qualifies for the relevant exemption.
• The exemptions covered include those for properties subject to commercial rates, properties adapted for disability or infirmity, special needs accommodation, charitable recreational use, pyrite damage, permanently incapacitated individuals, North-South implementation body properties, and properties constructed with defective concrete blocks.
• If no claim is made on the return, the property remains chargeable to Local Property Tax regardless of whether it might otherwise qualify for an exemption.