Paschal Donohoe (Dublin Central, Fine Gael)
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A temporary six-year exemption from Local Property Tax (LPT) is available for certain properties that have been damaged by the use of defective concrete blocks in their construction. The exemption will apply subject to meeting one of the following conditions:

1. The property is eligible for the Defective Concrete Blocks Grant Scheme administered by Clare, Limerick, Sligo, Mayo and Donegal County Councils, or:
2. An insurance company, or the builder who built the property, has:

   carried out the necessary remediation work, or
   
   has provided sufficient funds to carry out this work to the required standard.

Regarding the operation of the exemption, in the case where a homeowner is included in the grant scheme, the exemption is claimed as part of the normal self-assessment process. In cases where the remediation of a property by an insurance company or a builder, the claim must be approved by Revenue and a claimant is required to submit certain documentation in support of a claim. More information on the documentation required and the operation of the LPT exemption for homes affected by defective concrete blocks is available at: www.revenue.ie/en/tax-professionals/tdm-wm/local-property-tax/part-02/02-13.pdf

Where a homeowner meets the criteria for the exemption, it will apply for a six-year period. This time period seeks to strike the balance between giving homeowners time for remediations to be carried out in their home and maintaining a tax base that is as broad as possible. Limiting the exemptions available allows the rate to be kept low for those liable persons who do not qualify for an exemption.

LPT is a self-assessed tax. Accordingly, where a property is of a low market value as a result of a defect in the property’s construction, a homeowner can reflect this when they select their valuation band. Taxpayers will be able to identify the appropriate band when filing their LPT return, which must be submitted by 7 November 2025.

Where homeowners have further queries about their LPT obligations, Revenue can be contacted online via MyAccount at revenue.ie. Alternatively, the LPT Helpline is available at 01 738 3626 from Mon-Fri, 09.30 to 16.30.