Chapter 4

Exemptions

653BC. Exemptions

Subject to and in accordance with the provisions of this Part, an exemption from vacant homes tax in respect of a residential property for a chargeable period may be claimed in a return delivered under this Part where—

(a) in the chargeable period, or in the 12-month period immediately prior to the chargeable period, the death occurs of the person who was, immediately prior to their death, the chargeable person in relation to the property, that person having occupied the property as his or her sole or main residence,

(b) a Grant of Representation (within the meaning of the Succession Act 1965) to the estate of the person who was, immediately prior to their death, the chargeable person in relation to the property, that person having occupied the property as his or her sole or main residence—

(i) issues in the chargeable period, or

(ii) issued prior to the commencement of the chargeable period and the last day of the chargeable period precedes the valuation date of the taxable inheritance comprising the property,

(c) the property was being actively marketed for sale in the chargeable period and the following conditions were met—

(i) the price sought for the property did not exceed the price which such property would have fetched if sold on the open market in such a manner and subject to such conditions as might reasonably be calculated to have obtained for the vendor the best price for the property, and

(ii) there were no conditions attaching to the sale which were designed to impede or disrupt the sale of the property,

(d) in the chargeable period, the property was being actively marketed for rent with a view to the chargeable person entering into a residential tenancy agreement with a willing tenant and the following conditions were met—

(i) the rent sought for the property did not exceed market rent, and

(ii) there were no conditions attaching to the tenancy which were unreasonable or designed to impede or disrupt the negotiation of a tenancy agreement,

(e) in the chargeable period, the occupation or sale of the property was prohibited by a Court Order,

(f) the property underwent structural works, substantial repairs or substantial refurbishment (hereafter referred to in this paragraph as ‘the works’) for a period of not less than 6 months in the chargeable period, the works were carried out in that period without any undue delay and—

(i) it is certified by a registered professional that—

(I) the occupation of the property during the period in which the works were carried out would have posed an actual threat to the health and safety of any occupant of the property, and

(II) in a case in which it was required, planning permission was obtained prior to the commencement of the works,

or

(ii) the cost of the works exceeded an amount equal to one fifth of the market value of the property immediately before the commencement of the works,

(g) the property was in use as a dwelling for less than 30 days in the chargeable period by reason of the chargeable person in relation to the property ceasing to occupy the property as a consequence of his or her mental or physical infirmity, that person having occupied the property as his or her sole or main residence prior to such cessation of occupation and which infirmity has been certified by a registered medical practitioner, or

(h) the chargeable person in relation to the residential property on the relevant date is an implementation body within the meaning of the British-Irish Agreement Act 1999.