LPT Exemption

Shelby219

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If a person is a full time resident of a nursing home and has been out of their home for more than a year, are they exempt from paying the property tax,? They have been the sole occupant, and there is no one living in the house, thanks
 
Just wondering what is the position with regards to LPT if the property is in one spouse's name and then that spouse the man goes into a nursing home for life. What is the position if the remaining spouse (wife) lives in the house but as the house was only in her husband's name is that dwelling liable to LPT?
 
Hi Shirazman could you please explain why you replied Yes?

In the exemptions regarding LPT it states that if a property is in Joint names the property would still be liable , but this property is owned by the person in the nursing home only, therefore it is not in Joint names. The revenue have already mentioned to me that the dwelling maybe exempt but does anyone know for sure the position, if a remaining spouse who stays in the property will qualify for the exemption when the property is in a single name and the remaining spouse who occupies the property is not the legal owner?

I would also appreciate an answer other than yes or no, because it would appear to be a quite tricky and not straight forward. If someone could quote relevant legislation to back up their answer, that would be appreciated.
 
If the property is occupied, LPT is payable.
That was the case up until this year, changes have been made from 2022.

Properties vacated by their owners due to illness. This exemption applies to a property which you occupied as your sole or main residence but which you have not been living in for at least 12 months, due to long-term mental or physical illness. If the property has been empty for less than 12 months, it may be exempt if your doctor confirms that you are unlikely to return to the property. Up to 2021, the exemption only applied if the property was not occupied by another person. For 2022 LPT, the exemption applies if someone lives in the property and they are not a joint owner of the property. For example, they may be a tenant, relative or friend.

https://www.citizensinformation.ie/...nd_reliefs/local_property_tax_exemptions.html
 
So even if the property is occupied by the spouse, the exemption will apply once the owner of the property is in a nursing home for more than 12 months and its not in joint names, is that the correct interpretation?
 
Hi Shirazman could you please explain why you replied Yes?

In the exemptions regarding LPT it states that if a property is in Joint names the property would still be liable , but this property is owned by the person in the nursing home only, therefore it is not in Joint names. The revenue have already mentioned to me that the dwelling maybe exempt but does anyone know for sure the position, if a remaining spouse who stays in the property will qualify for the exemption when the property is in a single name and the remaining spouse who occupies the property is not the legal owner?

I would also appreciate an answer other than yes or no, because it would appear to be a quite tricky and not straight forward. If someone could quote relevant legislation to back up their answer, that would be appreciated.

I replied yes because I understood that was the position. However, having now read twofor1's response and checked the revenue website, I belive that my response was incorrect so am withdrawing it.
 
In the exemptions regarding LPT it states that if a property is in Joint names the property would still be liable , but this property is owned by the person in the nursing home only, therefore it is not in Joint names.
I think you'll need to read the exact definition of "liable person" in the legislation. I'd be surprised if a spouse, although not named on the deeds, is not a liable person, but I haven't read the legislation. Surely they have a life interest?
 
Per- Red Onion
I think you'll need to read the exact definition of "liable person" in the legislation. I'd be surprised if a spouse, although not named on the deeds, is not a liable person, but I haven't read the legislation. Surely they have a life interest?

When you examine 'liable person' in the legislation it is still not clear, in relation to this particular scenario.

In relation to life interest, this would generally have to be registered so I still cant say with any certainity, what is the position as even in this post, there are conflicting views.
 
If you are married, you have joint ownership of the family home even if your name is not registered on the property.

In which case I am pretty sure that Revenue will consider the resident spouse as being the liable person & thus LPT is payable.
 
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