Home business concession
Land tax is normally payable on the part of your principal residence where it is being used for business purposes. If its use meets the eligibility requirements of a qualifying home business, land tax may not be payable.
If a home business does not meet the definition of a ‘qualifying home business’ the owner of the property remains liable to pay land tax on an apportioned basis.
The Commissioner of State Revenue (the Commissioner) is required to treat the portion of land, from which a non-qualifying home business operates, as general land. This means that land tax is payable on that part of the land.
Your home business may qualify for the concession if:
- the business is operated from a permanent residential building on land that is the property owners principal residence; and
- operation of the business occupies no more than 50 per cent of the residential premises floor area; and
- the business is operated by the land owner or by their spouse, sibling, child or parent; and
- the business is operated from a standard residential building e.g. house, garage or shed (the concession does not apply to a dedicated workshop or commercial building); and
- the land is the only permanent business premises of the business owner.
Refer to the Qualifying home business concession guideline or the Frequently Asked Questions for more information about eligibility requirements.
How to apply
To apply for the home business land tax concession, submit the Home business concession form.
If you are unsure if your home business qualifies for this concession, email us.
Retrospective claims are limited to the last five financial years. To make a retrospective claim, complete the Home business concession form.