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Local Property Tax Act 2012 (Number 52 of 2012)

5 Long term mental or physical infirmity.

(1) In this section, a “registered medical practitioner” means a medical practitioner who is registered in the register established under section 43 of the Medical Practitioners Act 2007.

(2) A residential property shall not, [2]>for the purposes of this Act<[2][2]>for the purposes of section 16(1)<[2], be regarded as a relevant residential property where—

(a) the property was [3]>occupied by a person who, apart from this paragraph, would be a liable person,<[3][3]>occupied by a person, being a liable person in relation to that property,<[3] as his or her sole or main residence and—

(i) has been vacated by the person for a period of at least 12 months by reason of long term mental or physical infirmity of the person which infirmity has been certified by a registered medical practitioner, or

[1]>

(ii) if the period for which the property is vacated by the person is less than 12 months, where a registered medical practitioner is satisfied that the person is unlikely at any stage to resume occupation of the property, provided that the property is not occupied by any other person,

<[1]

[1]>

(ii) if the period for which the property is vacated by the person is less than 12 months, where a registered medical practitioner is satisfied that the person is unlikely at any stage to resume occupation of the property, [4]>provided that the property is not occupied by any other person,<[4][4]>provided that the property is not occupied by any other liable person in relation to that property,<[4]

<[1]

or

(b) the property is used exclusively for the care of individuals who have been certified by a registered medical practitioner as suffering from long term mental or physical infirmity and is registered under section 4 of the Health (Nursing Homes) Act 1990.

[1]

[-] [+]

Substituted by F(LPT)AA13 s16(c). Has effect as on and from 13 March 2013.

[2]

[-] [+]

Substituted by F(LPT)AA21 s9(a). Applies only in respect of the year 2022 and each subsequent year.

[3]

[-] [+]

Substituted by F(LPT)AA21 s9(b). Applies only in respect of the year 2022 and each subsequent year.

[4]

[-] [+]

Substituted by F(LPT)AA21 s9(c). Applies only in respect of the year 2022 and each subsequent year.