Some property owners may be getting Local Property Tax forms for houses that are uninhabitable – but do they have to pay? In the Property Tax legislation the starting point is that all Residential Property is liable (subject to certain exemptions). Residential property is defined in the legislation as ” any building or structure which […]
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Exemptions
Household Charge Exemptions and Waivers
The legislation to bring in the Household Charge came into effect on January 1st 2012. More details about Household Charge payment and penalty charges here. Owners of residential property were liable for the Household charge on each residential property they owned as at 1st January 2012. Tenants were not liable. The Household charge is not payable […]
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Property Tax Exemptions on Homes Adapted for the Disabled
Some people might have got the impression from headlines in the press and on the radio that all homes that have been adapted for people with a disability will be exempt from the property tax . This is not the case – the full exemption will probably only apply to a small percentage of disabled […]
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Mortgage Interest Supplement and the Household Charge
The Household Charge legislation states that an owner of residential property who is getting mortgage interest supplement in respect of that property on the liability date (1st January 2012) is entitled to a waiver from payment of the Household Charge for that year. But – owners need to be aware that they still have to […]
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