Revenue publishes the current list of Local Property Tax (LPT) exemptions and the conditions attached to each one. Depending on the rules in force, categories can include certain properties in unfinished developments, homes affected by qualifying construction defects, and some properties used by charities or public bodies for specific purposes. An exemption is not necessarily automatic, and you may need to claim it or provide supporting information to Revenue. Check revenue.ie for the latest list and eligibility details, or contact Revenue or Citizens Information if your property’s position is unclear.