Certain relief from Ireland’s Local Property Tax (LPT) is available for some disabled individuals. The Finance Minister has now announced that the scope of these reliefs is to be extended.
The exemptions relate to property that are built or adapted for disabled persons but they are currently only available in cases where there has been an award by the Court or the Injuries Board or in cases where there has been a public trust fund set up. The Finance Minister has now determined that these requirements no longer need to apply if other qualifying conditions in the LPT legislation are met.
A reduction in the chargeable value for the purposes of the LPT has been available if the property is adapted to be lived in by a disabled person. There were some other rules in respect of eligibility for this, including a condition that the adaptations to the property must have been approved for grant aid and have increased the market value. These conditions have been abolished. The changes apply from 1 July 2013, which was the first date when the LPT applied.
