Revenue has recently published two manuals for LPT in relation to the valuation of a residential property and properties used for diplomatic purposes.
Regarding the valuation of residential properties, the new manual clarifies certain issues relating to valuation of residential properties, e.g., whether a property is a residential property, how certain properties should be valued, and the components of a property which should be included in a valuation.
On properties used for diplomatic purposes, the manual sets out the basis for excluding a property from the scope of LPT.
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