That was the case up until this year, changes have been made from 2022.If the property is occupied, LPT is payable.
Hi Shirazman could you please explain why you replied Yes?
In the exemptions regarding LPT it states that if a property is in Joint names the property would still be liable , but this property is owned by the person in the nursing home only, therefore it is not in Joint names. The revenue have already mentioned to me that the dwelling maybe exempt but does anyone know for sure the position, if a remaining spouse who stays in the property will qualify for the exemption when the property is in a single name and the remaining spouse who occupies the property is not the legal owner?
I would also appreciate an answer other than yes or no, because it would appear to be a quite tricky and not straight forward. If someone could quote relevant legislation to back up their answer, that would be appreciated.
I think you'll need to read the exact definition of "liable person" in the legislation. I'd be surprised if a spouse, although not named on the deeds, is not a liable person, but I haven't read the legislation. Surely they have a life interest?In the exemptions regarding LPT it states that if a property is in Joint names the property would still be liable , but this property is owned by the person in the nursing home only, therefore it is not in Joint names.
Per- Red Onion
I think you'll need to read the exact definition of "liable person" in the legislation. I'd be surprised if a spouse, although not named on the deeds, is not a liable person, but I haven't read the legislation. Surely they have a life interest?