The land you own and occupy as your home is your principal place of residence (PPR) and is exempt from land tax.

20 окт. 2021 г. · In this Part 6 in our series of articles on land tax we examine the principal place of residence (PPR) exemption and the requirements to satisfy the exemption.

(2) In determining whether land is used or occupied as the principal place of residence of a person, account must be taken of every place of residence of the ...

It tells us that you are the owner of the property and, if applicable, that it is your principal place of residence (PPR) so we can apply a land tax exemption.

14 нояб. 2024 г. · The term principal place of residence, or PPOR, is used to describe the home that a person primarily lives in.

A PPR exemption from land tax may continue or be granted where the individual owner (or vested beneficiary) is temporarily absent from their PPR.

To be your main residence, your property must have a dwelling on it and you must have lived in it. You are not entitled to the exemption for a vacant block.

6 дек. 2023 г. · Your Principal Place of Residence (PPOR) is the main place where you live. This could be a house, flat, home unit, or even unconventional spaces like a caravan ...

To be your main residence, your property must have a dwelling on it and you must have lived in it. You're not entitled to the exemption for a vacant block.