1,857 buildings in Tipperary were exempt from paying the Local Property Tax last year.
The reasons for the exemptions are as varied as being located in an unfinished estate to being occupied by a resident with a long term illness.
Outside of Dublin, Cork and Limerick, Tipperary had the highest level of LPT exemptions in Ireland.
The biggest exempt group in the county were properties that were owned by charities or public bodies for special needs – 478 properties.
292 homes in unfinished estates were exempt from the LPT.
267 properties owned by a person with a long term illness were exempt.
Properties purchased as a home in 2013 (268) and properties that were new and previously unused from January 1, 2013, to October 31, 2019, (151) were also exempt.
The remaining categories were: unsold by builder/ developer (185); fully subject to commercial rates (122); and residences of severely incapacitated individuals (79).
Across Ireland 49,623 properties were exempt from the LPT in 2016. Figures for 2017 have not yet been finalised.
Five areas had more exemptions than Tipperary –
Dublin city – 7,143
Cork County – 4,784
Fingal – 2,430
Dunlaoighre Rathdown – 2,345
Limerick City and County – 1,943