Skip to main content Go to home page
This ruling has ceased



This ruling and LTA-005 have been replaced by LTA-009 effective from the 2022 land tax year.

This ruling explains the operation of the charitable exemption in the former section 74 of the Land Tax Act 2005 and how to apply for it for the land tax years prior to 2022.

Issue date: October 2007

Cease date: 31 December 2021

Back to top