Unoccupied Property Exemptions

Exemptions you may be entitled to in certain circumstances when the property is unoccupied.

    Properties that are unoccupied where:

    • for up to 6 months from the date the property was last occupied or furnished for a period of 3 months or more;
    • for an indefinite period where the property is on agricultural land and was last occupied for agricultural purposes.
    • the liability is due to be met by the estate of a deceased person provided that no grant of confirmation has been made or no more than 6 months have passed since the grant of confirmation has been awarded;
    • the property is uninhabitable due to the structure being repaired, improved or reconstructed. This exemption will apply for a maximum of 12 months from when the property was last occupied;
    • the resident has left the property for the purpose of receiving personal care.  There is no time limit to this exemption;
    • the resident has left the property for the purpose of providing personal care for someone else. There is no time limit to this exemption;
    • the person resident is in prison;
    • occupation is prohibited by law;
    • the property is unoccupied and is being be held for occupation by a minister of religion to perform his/her duties;
    • the property is owned by a student who is living elsewhere for their studies;
    • the property is owned by a Charity for its charitable purposes.