Paschal Donohoe (Dublin Central, Fine Gael)
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The Finance (Local Property Tax) Act 2012 (as amended) provides for certain properties to be exempt from Local Property Tax (LPT) during the current valuation period (2013 to 2021), and the next valuation period (2022 to 2025), if they meet certain qualifying conditions.

While the legislation does not provide a specific exemption from LPT for properties adapted for occupation by visually impaired persons, section 15A of the Act provides for relief by way of a reduction in the chargeable value of a residential property where it is adapted to make it more suitable for use by a person with a disability. To qualify for the reduction, the property must be occupied as a sole or main residence by the a person with a disability following its adaptation, and the adaptation must have the effect of increasing the market value of the property. Further information regarding the criteria required to qualify for this reduction is available at on the Revenue website.

The relief provided by section 15A of the LPT Act should not be confused with the full exemption provided by section 10B of the LPT Act for properties that are occupied by people who are permanently incapacitated to such an extent that they are unable to maintain themselves by earning an income from working and whose condition is so severe that it dictates the type of property that they can live in. Further information regarding this exemption can also be found on the Revenue website.