Vacant land built on during the financial year rebate

​​​​​​Where a principal place of residence is built on vacant land owned as at 1 July of a financial year, a rebate up to the amount of the land tax paid can be claimed. 


To be eligible for the rebate:

  • the owner must have been the owner of the land at the start of the financial year;
  • a dwelling must have been constructed on the land during the financial year;
  • one of the following people must have occupied the new dwelling as their principal residence during the financial year:
    • the owner (of at least a 50% share of the property);
    • a person related to the owner as defined in the Land Tax Act 2000; or
    • a person who owns 50 per cent or more of the shares in a company that owns the land​

How to apply

​To apply for the vacant land built on during the financial year land tax rebate:


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