Land tax COVID-19 relief application deadline extended
The deadline for applications for the land tax COVID-19 relief scheme has been extended until 31 May 2021. This extension applies to relief for both the 2020 and 2021 land tax years.
The 2020 land tax COVID-19 relief is intended to reduce a landowner’s land tax payable for 2020, by up to 50 per cent, , for a taxable parcel of land where rent relief has been given to the tenant who occupies that land.
The 2021 land tax COVID-19 relief is intended to reduce a landowner’s land tax payable for 2021, by up to 25 per cent, for a taxable parcel of land where rent relief has been given to a retail tenant who occupies that land.
Unlike the 2020 land tax COVID-19 relief, the 2021 relief only applies to commercial leases and impacted lessees.
Who is eligible to apply?
Landlords who reduce their tenant’s rent due to COVID-19 for any period between 1 April 2020 – 28 March 2021, may be eligible for land tax relief.
There is no requirement for rent relief negotiations to have been concluded when landlords (or their representatives) apply for land tax relief. However, if circumstances change after an application is submitted (e.g. the amount of rent reduction differs from the amount in the original application), landlords will need to notify us of the change in circumstances by submitting a new application.
Land tax relief applications are now available until 31 May 2021. For full eligibility requirements as well as frequently asked questions, visit the Revenue NSW website.
How to apply for the land tax relief
Eligible landlords or their representatives can apply online at Service NSW. Agents can also apply on your behalf provided they are authorised to do so.
Applications for land tax relief will be determined by Revenue NSW, who will contact you if more information is required. You will be notified of the outcome of your claim within 60 days, with any refunds on paid land tax provided within 5 days of the decision if land tax has already been paid for 2020 or 2021.
For more information on land tax COVID-19 relief, please contact our office on 02 9724 9966 or visit the Revenue NSW website.