Finance (Local Property Tax) Act 2012 section 41A

Return in relation to exemptions

Section 41A requires a liable person who believes their property qualifies for an exemption from Local Property Tax to formally claim that exemption by specifying it in their LPT return.

• Where a liable person considers that their residential property qualifies for one or more exemptions from LPT, they must claim that exemption on their LPT return.
• The return must specify the particular exemption or exemptions being claimed.
• The exemptions that may be claimed cover a range of circumstances, including properties subject to commercial rates, properties adapted for persons with disabilities, special needs accommodation, charity-use properties, pyrite-damaged properties, properties of permanently incapacitated individuals, properties of North-South implementation bodies, and properties affected by defective concrete blocks.
• Claiming an exemption means the liable person is asserting that the property should not be treated as a relevant residential property for the purposes of the LPT charge.