LPT: Father in nursing home but Daughter and Parner living in property.

I have a query re. the LPT where the owner of the house is in a nursing home. Ordinarily, there would be no liability for the LPT (I think!!).

However, my daughter and her partner live in my father's house now. They moved into the house approx. 4 years ago to look after her grandfather and for extra security.

He's in a nursing home for the last 18 months (approx.) because of an accident in the hospital (but that's another issue!!).

I contacted Revenue and the person didn't know if the LPT was due and checked the latest circular. No letter from Revenue has been received to date.

Any information would be appreciated.

Thanks.

sahd said:

...
Exemption H ..... "A property that was previously occupied by a person as their sole or main residence that has been vacated by the person for 12 months or more due to long term mental or physical infirmity. A property may also be exempt if the vacated period is less than 12 months and the person’s doctor is satisfied that he or she is unlikely to return to the property. In both cases, the exemption only applies when the property is not occupied by any other person."

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I'm not sure this is correct. It would appear that the provision that no other person is occupying the premises only applies were the owner has been absent for less than 12 months.

Section 5(2) A residential property shall not, for the purposes of this Act, be regarded as a relevant residential property where—
(a) the property was occupied by a person who, apart from this paragraph, would be a liable person, as his or her sole or main residence and—
(i) has been vacated by the person for a period of at least 12 months by reason of long term mental or physical infirmity of the person which infirmity has been certified by a registered medical practitioner, or
(ii) if the period for which the property is vacated by the person is less than 12 months, where a registered medical practitioner is satisfied that the person is unlikely at any stage to resume occupation of the property, provided that the property is not occupied by any other person,

sahd said:

The presence or absence of indentation and/or punctuation can have a big effect in legal documents.

That section appears to have been rejigged in the latest amendments - it still has the same words but the bit about another person occupying the house has been given it's own line and is not in section (ii). See here if you really need to .http://www.irishstatutebook.ie/2013/en/act/pub/0004/print.html

The info in that link I gave before is correct.

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No need to be so patronising about it.

If you re-read my post you'll see I said "I'm not sure..."

I did have a quick scan of the amendment act (as quite clearly it was a drafting error) but I didn't spot the amendment.

smeharg said:

No need to be so patronising about it

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sahd said:

I wasn't .

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... ah but you kinda were..!

sahd said:

See here if you really need to

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That seems like a fairly patronising tone to me (and to SMeharg apparently)

Thanks!!