The Finance (Local Property Tax) Bill 2012, as published, provides for exemptions from and deferral of payment of Local Property Tax in certain circumstances. In the case of properties which are owned by a local authority or a social housing body, the local authority or the social housing body, as the case may be, will be the liable person and will be responsible for registration for and payment of the Local Property Tax. Tenants will not be liable persons and therefore will not have to register for the tax.
Deferrals can only be claimed where the liable person’s income is below the relevant threshold. A local authority or social housing body will not qualify for a deferral.
However, a property may qualify for an exemption from the Local Property Tax if it is owned by a charity or a body established by statute and the property is used solely or primarily to provide special needs accommodation, meaning accommodation provided to persons who by reason of old age, physical or mental disability or other cause require special accommodation and support to enable them to live in the community.