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Special land tax is a one-off tax charged in certain circumstances where land that has been exempt from land tax is no longer exempt.

It is charged at a rate of 5 per cent of the taxable value (site value) of the land and is imposed on the date that the land ceases to be exempt. 

If you are an absentee owner, you will be charged either:

  • 5.5 per cent if the land ceased to be exempt in 2016, or
  • 6.5 per cent if the land ceased to be exempt from 2017.