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<p><font color='#000000'></font><font color='#000000' face='Times New Roman' size='3'>
</font></p><p style='margin: 12pt 0cm; line-height: normal;'><span style='color: rgb(51, 51, 51); font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IE;'><font color='#000000'></font><font color='#000000'></font><font color='#000000'></font>Local Property Tax Waiver</span></p><p><font color='#000000' face='Times New Roman' size='3'>
</font></p><p style='margin: 12pt 0cm; line-height: normal;'><span style='color: rgb(51, 51, 51); font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IE;'>Certain properties will be exempt
from Local Property Tax (LPT) if they meet the relevant qualifying conditions.
Mobile homes, vehicles, vessels (boats) and diplomatic properties are also not
liable for LPT. </span></p><p style='margin: 12pt 0cm; line-height: normal;'></p><span style='color: rgb(51, 51, 51); font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IE;'><p style='margin: 12pt 0cm; line-height: normal;'><font color='#000000' face='Times New Roman' size='3'>
</font></p><p style='margin: 0cm 0cm 0pt; line-height: normal; mso-layout-grid-align: none;'><b><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'>Is there an exemption for unfinished housing estates?</span></b></p><p style='margin: 12pt 0cm; line-height: normal;'><font color='#000000' face='Times New Roman' size='3'>
</font></p><p style='margin: 0cm 0cm 0pt; line-height: normal; mso-layout-grid-align: none;'><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'>Yes. Section 10 of the
Finance (Local Property Tax) Act 2012 provides that the Minister for the</span></p><p style='margin: 12pt 0cm; line-height: normal;'><font color='#000000' face='Times New Roman' size='3'>
</font></p><p style='margin: 0cm 0cm 0pt; line-height: normal; mso-layout-grid-align: none;'><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'>Environment, Community and
Local Government may prescribe a list of unfinished housing</span></p><p style='margin: 12pt 0cm; line-height: normal;'><font color='#000000' face='Times New Roman' size='3'>
</font></p><p style='margin: 0cm 0cm 0pt; line-height: normal; mso-layout-grid-align: none;'><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'>developments to which an
exemption from the local property tax will apply.</span></p><p style='margin: 12pt 0cm; line-height: normal;'><font color='#000000' face='Times New Roman' size='3'>
</font></p><p style='margin: 0cm 0cm 0pt; line-height: normal; mso-layout-grid-align: none;'><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'> </span></p><p style='margin: 12pt 0cm; line-height: normal;'><font color='#000000' face='Times New Roman' size='3'>
</font></p><p style='margin: 0cm 0cm 0pt; line-height: normal; mso-layout-grid-align: none;'><b><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'>Who does the exemption apply to?</span></b></p><p style='margin: 12pt 0cm; line-height: normal;'><font color='#000000' face='Times New Roman' size='3'>
</font></p><p style='margin: 0cm 0cm 0pt; line-height: normal; mso-layout-grid-align: none;'><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'>The exemption applies to
the developments listed in the schedule to the Finance (Local</span></p><p style='margin: 12pt 0cm; line-height: normal;'><font color='#000000' face='Times New Roman' size='3'>
</font></p><p style='margin: 0cm 0cm 0pt; line-height: normal; mso-layout-grid-align: none;'><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'>Property Tax) Regulations
2013 (S.I. 91 of 2013).</span></p><p style='margin: 12pt 0cm; line-height: normal;'><font color='#000000' face='Times New Roman' size='3'>
</font></p><p style='margin: 0cm 0cm 0pt; line-height: normal; mso-layout-grid-align: none;'><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'>The Regulations can be
viewed at </span><span style='color: blue; font-family: "Arial","sans-serif"; font-size: 10pt;'><a href='http://www.environ.ie/'><font color='#0000ff'>www.environ.ie</font></a></span></p><p style='margin: 12pt 0cm; line-height: normal;'><font color='#000000' face='Times New Roman' size='3'>
</font></p><p style='margin: 0cm 0cm 0pt; line-height: normal; mso-layout-grid-align: none;'><span style='color: blue; font-family: "Arial","sans-serif"; font-size: 10pt;'> </span></p><p style='margin: 12pt 0cm; line-height: normal;'><font color='#000000' face='Times New Roman' size='3'>
</font></p><p style='margin: 0cm 0cm 0pt; line-height: normal; mso-layout-grid-align: none;'><b><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'>How was the list developed?</span></b></p><p style='margin: 12pt 0cm; line-height: normal;'><font color='#000000' face='Times New Roman' size='3'>
</font></p><p style='margin: 0cm 0cm 0pt; line-height: normal; mso-layout-grid-align: none;'><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'>The list was developed
primarily on the basis of the 2012 National Housing Development </span><span style='color: black; line-height: 115%; font-family: "Arial","sans-serif"; font-size: 10pt;'>Survey using the categorisation of “seriously
problematic condition”.</span></p><p style='margin: 12pt 0cm; line-height: normal;'><font color='#000000' face='Times New Roman' size='3'>
</font></p></span><p style='margin: 12pt 0cm; line-height: normal;'><span style='color: rgb(51, 51, 51); font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IE;'>When LPT was introduced in 2013,
property owners who qualified for an LPT exemption were required to claim the
relevant exemption by filing an <a href='http://www.revenue.ie/en/tax/lpt/return.html'><span style='color: blue;'>LPT
Return</span></a>. In most cases a residential property that was exempt from
LPT on 1 May 2013 continues to be exempt until the end of the current valuation
period (31 October 2016), even where the property is sold or ownership is
transferred by way of gift or an inheritance.</span></p><p><font color='#000000' face='Times New Roman' size='3'>
</font></p><p style='margin: 12pt 0cm; line-height: normal;'><span style='color: rgb(51, 51, 51); font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IE;'>The following is a list to the Revenue website were LPT Exemptions are <a href='http://www.revenue.ie/en/tax/lpt/exemptions.html' target='_blank'>listed</a></span></p><p><font color='#000000' face='Times New Roman' size='3'>
</font></p>
LPTWaiverhousingdemographics
Local Property Tax Waiver. Revenue has allowed some exemptions from the Local Property Tax.
DCC; Revenue
No Access Constraints
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