I am advised by the Revenue Commissioners that Section 10 (as amended) of the Finance (Local Property Tax) Act 2012 provides that a permanently and totally incapacitated person is exempt from payment of LPT where the property is occupied as his/her sole or main residence and where he/she has received a personal injury compensation or is a beneficiary under a qualifying trust.
I am further advised that Section 15A (as amended) of the Act provides for a reduction in the market value of a residential property that has been adapted for occupation by a disabled person, as defined within Section 2 of the Disability Act 2005, where the adaptation has been grant-aided or approved for grant aid by a local authority under either of the following:
(1) Housing (Adaptation Grants for older people and people with disabilities) Regulations 2007;
(2) Regulation 4 of the Housing (Disabled Persons and Essential Repairs Grants) Regulations 2001.
In regard to the case in question, because sufficient details were not provided to enable Revenue fully determine the persons right to exemption from LPT, an official contacted the people involved to clarify issues and offer any other assistance that might be required to help them meet their LPT filing and payment obligations. The discussions confirmed that the person in question is not entitled to an exemption, which was accepted by those involved. The Revenue official offered advice on how to apply for a reduction of market value based on the adaptation work that was completed to the property and those involved indicated that they would follow up on the advice offered.