A residential property may be exempt from Local Property Tax (LPT), if it is if it is occupied by an individual who is permanently and totally incapacitated and it was bought, built or adapted to make it suitable for use by such an individual. The exemption also applies to adapted properties if the cost of the adaptation exceeded the market value of the property (before it was adapted) by 25%. In addition, the person’s condition must be so severe that it dictates the type of property they can live in and they must be unable to maintain themselves by earning an income from working.
I am advised by Revenue that, to apply for the exemption, the property owner must complete Form LPT7. Each application is reviewed and Revenue verifies the claim for exemption based on the information provided. Full details of the exemption are available in the link:
Revenue has also confirmed to me that it has not received any communications regarding an exemption from LPT from the person in question or from any other person on her behalf. As such, it is not possible to determine her entitlement at this point. Revenue has confirmed that it will make direct contact with the person in the coming days to discuss the issue and to advise her on the application process.