Are newly built buy to lets exempt?

losttheplot

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On the revenue website the following is listed as an exemption "New and previously unused properties that are purchased from a builder or developer between 1 January 2013 and 31 October 2016 will be exempt until the end of 2016.".

Does this mean that a new house bought in Dec 2013 and rented out is exempt?
 
Thanks for the reply, do you have a reference for this. I can't find anything that specifically states this on the revenue website. The exemption I've quoted above is Exemption A (section 9 of the LPT act). This is the contents of the act:
"9.— Notwithstanding that a residential property of the type referred to in section 6 is sold at any time in the period beginning on 1 January 2013 and ending on 31 October 2016, the property shall not be a relevant residential property in respect of any liability date occurring in the period following the first sale of the property and ending on 31 October 2016."

This makes no mention of occupying the house as a sole main residence. The exemption in section 8 of the act does require it to be a main residence.
 
Sorry -
Looking at the regs again - yes it is correct that any new house (rented out or not) is exempt if bought from a builder/developer before end of 2016.

Would a new and previously unused properties that are purchased from a receiver between 1 January 2013 and 31 October 2016 will be exempt until the end of 2016.".
 
We have just finished building our house and are moving in, are we liable for the Property Tax for 2015 or are we exempt?
 
I had, but we employed a builder and did not buy from a builder. Reading earlier in the post it mentioned FTB also.

Cheers


Charlie
 
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