LPT: Derelict cottage, unoccupied since 2006, no power, no water?

[Starbuck]

Would the RPT apply to a derelict cottage, unoccupied since 2006, no power or water supplies. It is awaiting demolition.

 

[callybags]

I doubt it very much.

I have a similar property and when the NPPR was introduced I contacted the council and they confirmed that it would be exempt. (No running water, roof leaking- completely uninhabitable)

I didn't pay the €100 household charge this year and won't be declaring it for the new property tax.

 

[Starbuck]

Thanks Cally, I haven't paid the household charge on it either. My accountant told me it was exempt from that.

 

[elcato]

@Cally
So do you belong to category 3 below then ? Seems to me you are liable otherwise.

Certain properties will be exempt from assessment. These are

· Newly constructed, unoccupied and unsold residential properties.

· Properties, the ownership of which is vested in a public body or an approved charitable body and used to provide accommodation to people with special
housing needs such as the elderly or people with disabilities.

· Principal private residences which are unoccupied due to long term mental or
physical infirmity of the owner.

· Mobile home, vehicle or a vessel.

· Property fully subject to commercial rates.

· Houses in certain unfinished developments (unfinished housing estates) as
prescribed by law.

· Residential properties enjoying protection in other legislation – e.g. diplomatic
property.

 

[T McGibney]

@Cally
So do you belong to category 3 below then ? Seems to me you are liable otherwise..

Why, exactly?

If its uninhabitable, then by definition, its not residential property.

 

[Tintagel]

My father is in a nursing home. His house is unoccupied and has been for the past 18 months. Would this technically be an unoccupied house for RPT?

 

[Frank]

no one there and not fit to be lived in are not the same thing.

The house is empty, not uninhabitable.

 

[Importer]

I think Tintagels case might be covered under the following listed exemption :

"Principal private residences which are unoccupied due to long term mental or
physical infirmity of the owner"

 

[honest]

if electricity has been disconnected for years, leaks in roof, uninhabitable then NPPR or property tax should not apply as its not a dwelling.

 

[Muilleann]

Houses exempt from NPPR because they're uninhabitable (you have to sign a declaration) are similarly exempt from L.P.T. (I checked with Dept of Finance).