NSW Revenue | Land Tax rebate applications extended to 28 February 2022
Land Tax COVID-19 Relief (1-Jul-2021 to 31-Dec-2021) Applications Closing
The deadline for applications for the 2021 land tax COVID-19 relief has been extended. Eligible landlords or their representatives have until 28 February 2022 to complete an application.
About the program
The NSW Government offers measures to provide relief to commercial and residential landowners, who provide a reduction in rent to a tenant who is experiencing financial distress as a result of COVID-19.
The 2021 land tax COVID-19 relief (1 July 2021 to 31 December 2021) is intended to reduce a landowner’s land tax payable for 2021, by up to 100 per cent, for a taxable parcel of land where rent relief has been given to the tenant who occupies that land.
The NSW Government also introduced a range of support payments for properties tenanted in NSW. A property is only able to receive either the 2021 land tax COVID-19 relief, the Residential Tenancy Support Payment, or the Commercial Landlord Hardship Fund. Landowners should consider which relief option is most appropriate for them before applying. More information about these support payments is available via Service NSW.
Who is eligible to apply?
You’ll be eligible if:
- you’re leasing a parcel of land to:
- a commercial tenant, who has an annual turnover of up to $50 million and is eligible for the Micro-business COVID-19 Support Grant, the 2021 COVID-19 NSW Business Grant and/or the JobSaver scheme, or
- a residential tenant who has had a reduction in household income of 25 per cent (or more) as a result of COVID-19,
- you reduce the rent of the affected tenant for any period between 1 July 2021 and 31 December 2021, and
- for 2021, you have land tax attributable to the parcel of land leased to that tenant.
- You are not claiming either:
Important Information
There is no requirement for rent reduction negotiations to have been concluded or for all rent reductions to have been waived when landowners (or their representatives) apply for land tax relief.
However, if circumstances change after you have submitted your application, for example, the amount of rent reduction differs from the amount in the original application you will need to notify NSW Revenue of the change in circumstances by uploading your documentation on land tax online.
How to apply
Applications for land tax relief are available now via Service NSW and will be open until 28 February 2022.
The material and contents provided in this publication are informative in nature only. It is not intended to be advice and you should not act specifically on the basis of this information alone. If expert assistance is required, professional advice should be obtained.