Tax Duty and Manual

The content shown on this page is an Tax Duty and Manual produced by the Irish Revenue Commissioners. To view the section of legislation to which the Tax Duty and manual applies, click the link below:

Tax and Duty Manual - LPTA12

Local Property Tax: Part 02-11

Exemption for properties occupied by permanently and totally incapacitated people

Exempt Properties - Part 02-01

Overview of exempt properties