New land tax ruling on charity exemption

Published on 27 April 2022

Following public consultation, we have published Revenue Ruling LTA-009 Land tax – charity exemption.

This ruling, which applies from 2022 land tax year onwards, reflects the recent amendments to the land tax exemption for charitable institutions.

It replaces LTA-004 and LTA-005, which will continue to apply in the 2021 land tax year and prior.