I assume the Deputy is referring to the Local Property Tax (LPT). I am informed by the Revenue Commissioners that it is not possible to give a definitive reply based on the information provided by the Deputy. While there is no specific exemption from the LPT for a person with multiple sclerosis, the Finance (Local Property Tax) (Amendment) Bill 2013 contains a provision that, if enacted, may be helpful, depending on the particular circumstances involved. Section 6 of the Bill provides for a reduction in the market value of a residential property that has been adapted for occupation by a disabled person where the adaptation has been grant-aided by a local authority. The impact of specific adaptations on a property can be to decrease the value which may in turn impact on the LPT liability.
The market value reduction is limited to the lesser of the market value attributable to the adaptation work carried out on the property and the maximum grant payable under the relevant local authority scheme. The relief ends on the sale or transfer of a property that has been adapted, unless the person with the disability continues to reside in the property.