6. Property adapted for use by disabled persons.
The Principal Act is amended by inserting the following after section 15:
"Property adapted for use by disabled persons.
(1) Subject to subsections (2) to (5), where a relevant residential property has been adapted for the purposes of rendering it more suitable for the accommodation of a person who has a disability (within the meaning of section 2 of the Disability Act 2005), section 16(1) shall apply as if the reference in that provision to the chargeable value of a property were a reference to the chargeable value of the property as reduced by any value attributable solely to that adaptation of it.
(2) Subsection (1) shall not apply unless -
(a) a grant in respect of the cost of the work referred to in subsection (1) was paid under either of the following:
(i) Housing (Adaptation Grants for Older People and People with a Disability) Regulations 2007 (S.I. No. 670 of 2007), or
(ii) Regulation 4 of the Housing (Disabled Persons and Essential Repairs Grants) Regulations 2001 (S.I. No. 607 of 2001),
(b) on completion of the adaptation, the relevant residential property is occupied by the person who has the disability as his or her sole or main residence, and