This article is more than 1 year old
Updated windfall gains tax information
Our website includes detailed information about the windfall gains tax, including answers to frequently asked questions.
Published on 20 March 2023
We have recently updated this web page to include information on deductions.
The windfall gains tax provisions allow the Government to prescribe deductions that can reduce the taxable value uplift, however, at this stage, the Government has decided not to prescribe any allowable deductions.
Last modified: 17 October 2025