The illness exemption now applies even if a relative or tenant lives in the house while you're in care. If you're not exempt, you may be able to defer instead.
Quick facts
- Moved out through illness
- 12 months (or unlikely to return)
- Someone else living there
- Still exempt, if not a joint owner
- Adapted home
- Adaptations over 25% of value
- Defective concrete blocks
- Exempt if eligible
- Pyrite
- Closed to new applicants
- Return
- Still required
If illness keeps you out of your home
"If you have not lived in your home for at least 12 months because of long-term mental or physical illness or disability, it may be exempt from LPT." Sooner, if your doctor confirms you're unlikely to return.
"From 2022, the exemption applies if someone lives in the property and they are not a joint owner of the property." So a family member minding the house doesn't cost you the exemption.
Homes adapted for disability
A home bought, built or adapted as the main home of someone permanently and totally incapacitated can be exempt. "The exemption applies if the cost of the adaptations is more than 25% of the market value of the property before adaptation." Smaller adaptations may reduce the LPT instead.
Defective blocks and pyrite
A home may be exempt if "It is eligible for the Defective Concrete Blocks Grant Scheme or" the builder or insurer has paid for remediation. For pyrite: "This exemption is no longer available for new applicants since 22 July 2023."
Claiming it
"If your property is exempt, you still must assess the value of your property and make a Local Property Tax return ." Claim the exemption on the return, or later via myEnquiries. Some things aren't liable at all, such as "Mobile homes, vehicles and boats".
Common questions
Is my house exempt from LPT if I'm in a nursing home?
It may be, if you haven't lived there for at least 12 months because of long-term illness or disability, or a doctor confirms you're unlikely to return.
Can someone live in my house and keep the LPT illness exemption?
Yes, from 2022, as long as they're not a joint owner.
Are homes with defective concrete blocks exempt from LPT?
Yes, if eligible for the Defective Concrete Blocks Grant Scheme or if the builder or insurer has funded remediation.
Do I still file an LPT return if exempt?
Yes. You must still value your property and make a return, claiming the exemption.