Notes to completion of application form
Note 1: “Does the Department of Social Protection pay a Domiciliary Care Allowance in
respect of the incapacitated child?”: The Department of Social Protection does not pay a
Domiciliary Care Allowance for children over the age of 16. If a Domiciliary Care Allowance is not
paid in respect of the incapacitated child you should complete Form LPT7 instead of this form.
Note 2 “Indicate whether property was constructed, purchased, acquired or adapted”: The
exemption may apply where the property was constructed or purchased, or where an existing
property was adapted. You should indicate whichever applies. The property must have been
constructed, purchased or acquired because of its suitability for occupation (and / or suitability for
adaptation for occupation) by a permanently and totally incapacitated person. Where an existing
property was adapted, the adaptation work must have been carried out for the purpose of making
the property more suitable for occupation by a permanently and totally incapacitated person.
For further details, see section 4.2 of the “Guidelines on Local Property Tax Relief for Disabled /
Incapacitated Individuals” at www.revenue.ie in the LPT section of the website.
Note 3 “Chargeable value of property at 1 May 2013”: This is the value that should have already
been declared to Revenue for the property in respect of the rst valuation date for LPT, which was 1
May 2013. This value determines the LPT payable for the years 2013 to 2019 inclusive, regardless
of any increase or decrease in the property’s value over this period.
Note 4 “Description of adaptation work”: Provide a description of the construction / tting out
work that was carried out on the property for the purpose of making it more suitable for occupation
by the permanently and totally incapacitated person. For further details, see section 4.2 of the
“Guidelines on Local Property Tax Relief for Disabled / Incapacitated Individuals” at
www.revenue.ie in the LPT section of the website.
Note 5 “Chargeable value of property before adaptation work”: You must estimate the
chargeable value of the property that would have applied before the adaptation work was carried
out. This will enable you to conrm whether the cost of the adaptation work (when completed)
exceeded 25% of this estimated chargeable value (to qualify for the exemption, the cost must
exceed 25% of this estimated chargeable value).
For example, if you estimate that the chargeable value of the property would have been €300,000
before the adaptation work was carried out and the adaptation work cost €120,000, then the cost of
the work exceeded 25% of the chargeable value estimated by you. For further details, see
section 4.2.1 and example 9 in Annex 1 of the “Guidelines on Local Property Tax Relief for Disabled
/ Incapacitated Individuals” at www.revenue.ie in the LPT section of the website.
The information in this document is provided as a guide only and is not professional advice,
including legal advice. It should not be assumed that the guidance is comprehensive or that it
provides a denitive answer in every case.
The Revenue Commissioners collect taxes and duties and implement customs controls. Revenue
requires customers to provide certain personal data for these purposes and certain other statutory
functions as assigned by the Oireachtas. Your personal data may be exchanged with other
Government Departments and agencies in certain circumstances where this is provided for by law.
Revenue’s data protection policy and information on your data protection rights are available on
Please send your application form to the Revenue Commissioners, LPT Branch, PO Box 1,
Limerick. If you have any queries please call the LPT helpline on 01 738 3626.