Property Tax Exemptions – Social Housing Categories

Local Property Tax Exemption for Special Needs Accommodation (Homeless Accommodation)

To Service Providers of Homeless Accommodation:

A residential property that is owned by a charity or a public body (referred to generically in guidelines below) as ‘social housing bodies’ and that is used solely or primarily to provide special needs accommodation is exempt from the charge to Local Property Tax (LPT)

For the purpose of this exemption, special needs accommodation is accommodation that is provided to persons who require special accommodation and support to enable them to live in the community. While the relevant legislation specifically references old age and physical and mental disability, these particular categories of need are not exhaustive and other categories may also be included, for example, victims of domestic abuse and the homeless.

Click here to view the  guidelines on properties that are exempt from paying the Local Property Tax.

Further information relating to LPT is available as follows:

Phone: 1890 200 255

Email: lpt@revenue.ie