Cer­tain num­ber of prop­er­ties con­sid­ered ex­empt from tax

Bray People - - NEWS -

CER­TAIN PROP­ER­TIES will be ex­empt from as­sess­ment of the Lo­cal Prop­erty Tax (LPT) Th­ese are: Newly con­structed, un­oc­cu­pied and un­sold res­i­den­tial prop­er­ties;

Where own­er­ship is vested in a pub­lic body or an ap­proved char­i­ta­ble body and used to pro­vide ac­com­mo­da­tion to peo­ple with spe­cial hous­ing needs such as the el­derly or peo­ple with dis­abil­i­ties;

Where a prin­ci­pal pri­vate res­i­dence is un­oc­cu­pied due to long term men­tal or phys­i­cal in­fir­mity of the owner; Mo­bile home, ve­hi­cle or a ves­sel; Prop­erty fully sub­ject to com­mer­cial rates;

Houses in cer­tain un­fin­ished de­vel­op­ments (un­fin­ished hous­ing es­tates) as pre­scribed by law;

Res­i­den­tial prop­er­ties en­joy­ing pro­tec­tion in other leg­is­la­tion – e.g. diplo­matic prop­erty;

Ex­emp­tions will also ap­ply in the case of:

New and pre­vi­ously un­used prop­er­ties that are pur­chased from a builder or de­vel­oper be­tween 1 Jan­uary 2013 and 31 Oc­to­ber 2016 will be ex­empt un­til the end of 2016; Sec­ond-hand prop­er­ties pur­chased by a first time buyer be­tween 1 Jan­uary 2013 and 31 De­cem­ber 2013 will be ex­empt un­til the end of 2016.

Lo­cal author­ity hous­ing and so­cial hous­ing will not be ex­empt un­less it is pro­vided to peo­ple with spe­cial hous­ing needs such as the el­derly or peo­ple with dis­abil­i­ties. Li­a­bil­ity will rest with the lo­cal author­ity or so­cial hous­ing or­gan­i­sa­tion as owner.

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