If you are a landlord who has provided rent relief to an eligible tenant under the Commercial Tenancy Relief Scheme for the period between 28 July 2021 and 15 January 2022, you may be eligible for the 2021 land tax reduction of 25% for the relevant property.
Land tax relief will not be granted if the waiver of rent during the period from 28 July 2021 and 15 January 2022 is less than 25% of the proportional land tax for the property, unless the land tax is the tenant’s responsibility or the rent relief is the outcome of an approved mediation process.
Applications for the land tax relief must however be lodged before 10pm on 30th April 2022.
Further information and applications can be found on the SRO website on the following link 2021 coronavirus land tax relief | State Revenue Office
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