Apply for Exemption Using Form LPT7 from Revenue Commissioners

Understanding the LPT7 Form – Application for Exemption for Properties Occupied by Certain Permanently and Totally Incapacitated Persons

The LPT7 form is an official document issued by the Revenue Commissioners in Ireland, designed for individuals seeking exemption from the Local Property Tax (LPT) on properties occupied by persons who are permanently and totally incapacitated. This exemption aims to reduce the financial burden on households where the property is used solely for the accommodation of a person with a severe and enduring medical condition.

Who Should Complete the LPT7 Form?

This application form must be filled out by the liable person, typically the owner or occupier of the property, who wishes to claim the exemption. It is essential to note that if the exemption has been previously granted and the conditions remain unchanged, there is no need to re-submit the form annually; instead, the exemption can be claimed on the annual LPT return. However, if this is your first time applying, or if there have been significant changes to the property or circumstances, completing and submitting the LPT7 is necessary.

What Information Is Required?

The form requests detailed information to establish eligibility for the exemption:

• Liable person’s details: Name and PPSN (Personal Public Service Number).
• Incapacitated person’s details: Name and PPSN, if different from the liable person.
• Property address: Complete address including the Eircode.
• Property ID: Unique identifier for the property, as recorded by Revenue.
• Occupancy status: Whether the incapacitated person resides solely or mainly in the property.
• Construction or adaptation details: Date of construction, purchase, acquisition, or adaptation, along with descriptions and costs if applicable.

Additional details include the nature of any adaptation work carried out to make the property suitable for the incapacitated person, including the description of work, costs involved, and the chargeable value of the property before adaptations.

How to Complete and Submit the Form

Before filling out the form, applicants should review the guidance available in the LPT Tax and Duty Manual Part 02-11 and consult the official website for updates. The form must be completed accurately, including signatures and contact details, and then sent to:

Revenue Commissioners, Freepost, LPT Branch, PO Box 1, Limerick.

It is advisable to retain a copy of the completed form for your records. If the property has been adapted, supporting documentation such as receipts or reports from medical professionals may be necessary, especially if the adaptation cost exceeds 25% of the property's estimated chargeable value.

Additional Certification by Medical Professionals

The form includes a section to be completed and stamped by a qualified doctor. This section verifies the nature and extent of the incapacitation, confirms the condition’s permanence, and explains how the adaptation has made the property suitable for the incapacitated person’s needs. The medical certification must be signed, stamped, and include the doctor’s contact details to validate the application.

Common Errors and Tips for Successful Submission

• Incorrect or incomplete information: Double-check all personal details, property identifiers, and descriptions of adaptations.
• Missing documentation: Ensure medical certification and proof of adaptation costs are attached if required.
• Failure to submit on time: While the form is primarily for initial applications, timely submission ensures the exemption is granted without delay.

By carefully completing the LPT7 form and providing all necessary documentation, applicants can benefit from the exemption, easing the financial burden associated with property ownership for those caring for a permanently incapacitated individual.