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Generally, when you buy a property, you must complete a Notice of Acquisition (NOA) and lodge it with the Land Registry. They will forward the information in the NOA to us. It tells us that you are the owner of the property and, if applicable, that it is your home (principal place of residence) so we can apply a land tax exemption.

If you are not receiving an exemption from land tax for the property you live in as your home (known as the principal place of residence (PPR) exemption), you should tell us.

Claim the PPR exemption as an individual owner online via My Land Tax.

If you are moving from one PPR to another, you can claim a PPR exemption on your new home via My Land Tax. You must provide:

  • The date that you stopped occupying the previous PPR and started occupying the new PPR.
  • The date of purchase of the new PPR, which may or may not be the same as the date you move in.

You can also use My Land Tax to request a PPR exemption in other circumstances: 

  1. Land adjoining the PPR
  2. Eligible trustees
  3. Right to reside under a will or testamentary trust
  4. Life estate under a will
  5. Deceased estate
  6. Absence
  7. Owner unable to live independently
  8. Where the PPR is unfit for occupation
  9. Recently built or renovated homes used as a PPR
  10. Partial PPR exemption where land is used for business purposes
  11. Partial PPR exemption where a separate residence is leased
  12. Apply as a trustee for a partial exemption or refund for vested beneficiary

1. Land adjoining the PPR

You must provide:

  • The date the property became used exclusively for your own benefit and enjoyment.
  • Details, including photos and diagrams, of the  land usage. 

2. Eligible trustees 

You must provide:

3. Right to reside under will or testamentary instrument 

You must provide:

4. Life estate under a will  

You must provide:

5. Deceased estate

To notify us of a deceased estate  where the individual owner or the vested beneficiary who was using the land as their PPR has passed away, provide: 

6. Absence

Absence from property that was previously your PPR, but from which you are currently absent. You must provide:

  • The date which you originally commenced occupying the property as your PPR.
  • The date the absence from the PPR commenced.
  • The reason for your absence.
  • Details regarding your intention to reoccupy the property as your PPR.
  • Any rental income derived from the property during your absence.

7. Owner unable to live independently 

You must provide:

  • Date which the owner or vested beneficiary originally commenced occupying the property as their PPR.
  • Date the absence from the PPR commenced.
  • Reason for owner or vested beneficiary’s absence.
  • If the owner or vested beneficiary has moved into a hospital or residential care facility or service, the details of this facility and evidence of their admissions into this facility.
  • If the owner or vested beneficiary has moved with a carer, the health details of the owner or vested beneficiary and the details of the arrangement, including the assistance provided by the carer.

8. Where the PPR is unfit for occupation 

You must provide:

  • Details of the event which led to your PPR becoming unfit for occupation.
  • Any documents which evidence the situation, for example, insurance assessments.

9. Recently built or renovated homes used as a PPR 

You must provide:

  • Property address.
  • Names of all owners living at the property.
  • Mailing address.
  • Certificate of occupancy or certificate of final inspection issue date.         
  • Occupancy date.
  • Details of the renovations, including receipts, contractor certificates, etc.
  • If any business was conducted on the property, include:
    • date the business started,
    • total area of the property used for the business,
    • annual income derived from the business,
    • number of paid employees in the business.
  • If any income was derived from the property at any time before it became your residence, please provide details.

You can find out more and apply for this refund online

10. Partial PPR exemption where land is used for business purposes

You must provide:

  • Total area of the property and the area used exclusively for business purposes.
  • Floor plan of any buildings.
  • Total annual income derived from the business activity.
  • Total number of paid employees employed by the business (excluding family members).
  • Date the business activity was commenced on the property.

11. Partial PPR exemption where a separate residence is leased 

You must provide:

  • Details of the land.
  • If the land is contained under more than title, those title details.
  • Details of the separate residence.
  • Copy of the lease (if relevant).

12. Apply as a trustee for a partial exemption or refund for vested beneficiary 

You must provide:

  • If the trustee has notified us both that they hold the land for a fixed trust and for who (i.e. have notified us of the beneficiaries), they need to write to us and provide details of the PPR use of the land.
  • If trustee has not yet notified us that they hold land on trust, they must notify us of the beneficial interests before they can claim a partial PPR exemption.

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