Vacancy remission

Infrastructure1971468 of 491 sections available15 chapters

Chapter V TAXATION

Statutory text

(1) Where any building or land which has been vacant and unlet for thirty or more consecutive days in any half-year, the commissioner shall remit so much of the property tax as is proportionate to the number of days the building or land was vacant and unlet.
(2) Every claim for remission under sub-section (1) shall be made during the half-year in respect of which the remission is sought or in the following half-year and not afterwards.
- (a) that the building is vacant and unlet;
  - (ii) that the building will be vacant and unlet from a specified date either in the half-year in which notice is delivered or in the succeeding half-year.
- (b) The period in respect of which the remission is made shall be calculated-
  - (i) if remission is sought in respect of the half-year in which notice is delivered from the date of delivery of the notice or from the date on which the building became vacant and unlet, whichever is later;
  - (ii) if remission is sought in respect of the half-year succeeding that in which the notice is delivered, the commencement of the half-year or from the date on which the building became vacant and unlet, whichever is later.

Study data processing for this section.

Some statutory text is still being prepared for this language version.

PDF: pending for this language.