An elderly relative of mine has moved (permanently) to a nursing home. Her house is unoccupied & will remain so. I have been told that the local property tax will not apply to her home, as it is not occupied and she is in a nursing home. Is this correct?

Yes. Properties unoccupied for an extended period due to illness of the owner https://share.google/QhH3lGxZGGk6j6H1g

https://www.revenue.ie/en/property/local-property-tax/index.aspx Yes, read this, and see exemption 1: https://www.revenue.ie/en/property/local-property-tax/lpt-exemptions/index.aspx

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Property tax

18-03-2026 06:31PM

#1

Poulgorm

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An elderly relative of mine has moved (permanently) to a nursing home. Her house is unoccupied & will remain so. I have been told that the local property tax will not apply to her home, as it is not occupied and she is in a nursing home.
Is this correct?

0

Answers

#2 18-03-2026 06:35PM

elperello

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Yes.
Properties unoccupied for an extended period due to illness of the owner https://share.google/QhH3lGxZGGk6j6H1g

0
#3 18-03-2026 07:22PM

Geuze

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https://www.revenue.ie/en/property/local-property-tax/index.aspx
Yes, read this, and see exemption 1:
https://www.revenue.ie/en/property/local-property-tax/lpt-exemptions/index.aspx

0