Revenue ruling LTA-009v2 land tax charity exemption

Published on 23 January 2025

We have published revenue ruling LTA-009v2 land tax – charity exemption, which replaces LTA-009. The ruling, which takes effect from the 2025 land tax year, has been updated to reference the new exemptions for social housing, emergency housing, and housing provided for relief of poverty. 
 
As the substance of the ruling remains unchanged, it has been published without consultation.