Homeowners who build modular homes in their back gardens will be liable for the payment of another local property tax (LPT), Revenue has confirmed.
While the Government plans to include modular homes in the rent-a-room tax exemption under which homeowners can earn up to €14,000 a year in tax-free rental income, they will be treated as independent structures and assessed accordingly for taxation purposes.
In his first Dáil speech since standing down over the fuel protests on April 14th, former minister of State Michael
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