Form LPT8 – Application for Exemption
(for properties occupied by certain permanently and totally incapacitated children
for whom the Department of Social Protection pay a Domiciliary Care Allowance)
Property ID:
Name of incapacitated child:
Address of property:
(include Eircode)
Chargeable value of property at 1 May 2013: (see note 3)
Where a property has been adapted
Description of adaptation work:
(see note 4)
PPSN of liable person:
Before completing this application form, you should read “Guidelines on Local Property
Tax Relief for Disabled / Incapacitated Individuals” to establish if you are eligible for a tax
exemption. These guidelines are available at www.revenue.ie in the LPT section of the website.
Date:
Signature of liable person:
I declare that all the particulars on this form are correct to the best of my knowledge and belief.
E-mail Address:Phone No.:
DECLARATION
Name of liable person:
(one person only)
Indicate whether property was constructed, purchased, acquired or adapted: (see note 2)
PPSN of incapacitated child:
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Does the Department of Social Protection pay a Domiciliary Care
Allowance in respect of the incapacitated child?
(see note 1)
Yes No
,,
Cost of adaptation work:
,,
Chargeable value of property before adaptation work: (see note 5)
,,
Is the property occupied by the incapacitated child as
his or her sole or main residence?
Yes No
Date of completion of adaptation work:
Y Y Y YD D M M
//
Date the property was constructed, purchased, acquired or adapted:
Y Y Y YD D M M
//
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 conrm 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 denitive 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
www.revenue.ie.
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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.
Indicate the extent to which the incapacitated child’s condition has affected his or her mobility:
Section to be completed by an Occupational Therapist / Doctor
Why do you consider the construction / purchase and / or the adaptation of this particular
property to have been necessary?:
Specify any other relevant indicator of incapacity:
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name of incapacitated child
I have examined and certify to the best of my knowledge
and belief that all of the information that I have provided is accurate.
Name of occupational
therapist / doctor:
(Block capitals)
Signature of occupational
therapist / doctor:
Date:
Doctors
Stamp
Address of
occupational
therapist / doctor
(include Eircode)
Phone No.:
In relation to the child’s incapacity insert ‘x’ where appropriate in the boxes below:
Unable to leave their home unaided Wheelchair-user
Conned to bed