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Local Property Tax Act 2012 (Number 52 of 2012)


7A Properties used by a charity for recreational activities.

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 liable person in relation to the property is a charity, and

(b) the property is used solely as residential accommodation in connection with the facilitation of recreational activities in the course of the actual carrying out of a primary purpose of the charity.




Inserted by F(LPT)AA13 s2(c). Has effect as on and from 13 March 2013.


[-] [+]

Substituted by F(LPT)AA21 s12. Applies only in respect of the year 2022 and each subsequent year.