Houses purchased, constructed or adapted to suit the needs of a person with a disability in receipt of DCA/DA may apply to be exempt from Property Tax,
The cost of the adaptations must be 25% of the reckonable value of the house and should be recommended by an occupational therapist. These works can have been paid for by award, grant or by the family. The main issue is to demonstrate that they were carried out to meet the needs of the person with the disability.
Works could include for example installation of wet rooms/bathrooms, conversion of bedrooms, works to the garden fencing etc, replacement windows for safety and noise reduction , conversion of room to therapy/play/sensory room.
Application and link to revenue here