Finance (Local Property Tax) Act 2012
Special needs accommodation.
7.— (1) In this section F14[and section 7A], “charity” means a body of persons or a trust established for charitable purposes only and which has been granted an exemption under section 207 or 208 of the Act of 1997 or given a notice of determination under section 208A of the Act of 1997, as the case may be.
(2) A residential property shall not, F15[for the purposes of section 16(1)], be regarded as a relevant residential property where—
(a) F16[the liable person in relation to the property is]—
(i) a charity, or
(ii) a body established by statute,
(b) the property is used solely or primarily to provide special needs accommodation.
(3) In this section “special needs accommodation” means accommodation provided to persons who by reason of old age, physical or mental disability or other cause require special accommodation and support to enable them to live in the community.
Inserted (13.03.2013) by Finance (Local Property Tax)(Amendment) Act 2013 (4/2013), s. 2(a), commenced on enactment.
Substituted (22.07.2021) by Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 11, 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).
Substituted (13.03.2013) by Finance (Local Property Tax)(Amendment) Act 2013 (4/2013), s. 2(b), commenced on enactment.