Finance (Local Property Tax) Act 2012

5.

Long term mental or physical infirmity.

5.— (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, F12[for the purposes of section 16(1)], be regarded as a relevant residential property where—

(a) the property was F12[occupied by a person, being a liable person in relation to that property,] 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

F11[(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,]

F12[provided that the property is not occupied by any other liable person in relation to that property,]

Annotations

Amendments:

F11

Substituted (13.03.2013) by Finance (Local Property Tax) (Amendment) Act 2013 (4/2013), s. 16(c), commenced on enactment.

F12

Substituted (22.07.2021) by Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 9(a)-(c), commenced on enactment. This amendment applies only in respect of the year 2022 and each subsequent year as provided by 31/2021, s. 3(b).