The following properties are exempt from the tax:
A. New and unused properties purchased from a builder or developer between 1 January 2013 and 31 October 2016 are exempt until the end of 2016.
B. Properties purchased by a first time buyer between 1 January 2013 and 31 December 2013 are exempt until the end of 2016 if used as the person’s sole or main residence.
C. Properties constructed and owned by a builder or developer that remain unsold and that have not yet been used as a residence.
D. Properties in unfinished housing estates (commonly called “ghost estates”), specified by the Minister for the Environment, Community and Local Government. Further details are available at www.revenue.ie.
E. Properties that are certified as having a significant level of pyrite damage in accordance with regulations to be published by the Department of the Environment, Community and Local Government. Further details are available at www.revenue.ie.
F. Properties owned by a charity or a public body and used to provide “special needs” accommodation and support to people who have a particular need in addition to a general housing need to enable them to live in the community e.g. sheltered housing for the elderly and the disabled.
G. Registered Nursing Homes.
H. A property previously occupied by a person as his or her 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.
I. Properties purchased or adapted for use as a sole or main residence of a severely incapacitated individual who has received an award from the Personal Injuries Assessment Board or a Court or who is a beneficiary under a trust established for the purpose. Further details are available at www.revenue.ie.
J. Mobile homes, vehicles or vessels.
K. Properties fully subject to commercial rates.
L. Diplomatic properties.
M.Properties used by charitable bodies as residential accommodation in connection with recreational activities that are an integral part of the body’s charitable purpose, e.g. guiding and scouting activities.