Minister for Finance Mr Michael Noonan T.D., has announced that he has extended the reliefs from Local Property Tax (LPT) to certain disabled and/or incapacitated individuals to correct anomalies and inequities.
People with MS may be eligible for the reduction or exemption of the Local Property Tax (LPT) when it is enacted into law. Some people who have already paid LPT may be eligible for a refund of some, or all, of the tax paid
Two changes to the Local Property Tax (LPT)
- A reduction in the chargeable value of a property that has been adapted to make it more suitable for occupation by a person with a disability (where the adaptation work has resulted in an increase in the value of the property). The change is that the adaptation no longer needs to have been grant-aided by a local authority, provided the other qualifying conditions are met.
- A full exemption from LPT for properties that have been adapted, constructed or acquired for occupation by a person who is totally incapacitated. The change is that an award from a Court or the Injuries Board or the establishment of a public trust fund are no longer required to qualify for this exemption.
We will provide further updates when we know more.
Further Information