Qualifying Home Business Concession

​​​What is the Qualifying Home Business Concession?

Under the Land Tax Act 2000, property owners operating a qualifying home business from their principal residence are not required to pay land tax on the portion of the property from which the business is operated.

What eligibility requirements apply?
For details about eligibility, please refer to the Qualifying Home Business Concession Guideline.

I have converted my garage into a workshop for my business.
Am I eligible for the concession?
Yes. A garage is a building ordinarily found on residential land. The concession would be available if all other eligibility requirements are met (as set out in the Guideline).

I operate a business from a purpose-built commercial workshop located on my principal residence land next to my house.
Am I eligible for the concession?
No. A purpose-built commercial workshop is not a building ordinarily found on residential land and is commercial in nature. Therefore, the concession could not apply to that land, and land tax will be payable for the portion of the land occupied by the business.

My daughter operates a business from my principal residence.
Am I eligible for the concession?
Yes. The business operated on the principal residence land must be operated by an owner of the land or by their spouse, sibling, child or parent. The concession would be available if all other eligibility requirements are met (as set out in the Guideline).  

If my family and I run a bed and breakfast business from the residence on my land.
Am I eligible for the home business concession?
Yes. If the building is predominantly residential, the business is operated by you, your spouse, a sibling, your child or your parent/s and the bed and breakfast business occupies less than half of the floor area of the building.

I operate a business from home and sell my products at a local market.
Am I eligible for the concession?
Yes, if your only business premise is located at your residence and the other eligibility requirements are met (as set out in the Guideline).

I run a business from home and also work for an employer.
Am I eligible for the concession?
Yes. If you conduct a business from home and are also employed by a third party and earn a wage, this does not affect that the business is only operated from your home. Your land would remain eligible to receive the concession provided you are able to meet all other eligibility requirements (as set out in the Guideline).

How do I apply for the concession?
If you receive a Land Tax Notice of Assessment and believe that you are eligible for the Qualifying Home Business Concession, please complete the Home Business Concession Application.​

Where do I get more information about the concession?
Please refer to the Qualifying Home Business Concession Guideline, or email taxhelp@treasury.tas.gov.au, or phone the State Revenue Office (03) 6166 4400 or 1800 001 388.​​​

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