The land you own and occupy as your home is your principal place of residence (PPR) and is exempt from land tax.
When you change how you use your PPR, your eligibility for the exemption can be affected.
If you have experienced or are experiencing family or domestic violence, and this has led to you being absent from the property you previously occupied as your home, you may be eligible for ex gratia relief if the following conditions are met:
- The land must be owned solely or jointly by you.
- The land was exempt as your PPR prior to your absence.
- You left your PPR due to family violence.
- No income has been derived from the land (or you can demonstrate that you did not receive any income that was derived from the land).
- You are not entitled to another PPR exemption during the same period.
Supporting documents required to support your application could include:
- medical documents
- court documents
- police statements/reports.
Apply for relief
If you would like to discuss your specific circumstances and whether ex gratia relief could be considered, please submit an online enquiry (select the ‘Family and domestic violence’ category) or contact us by phone.
Access support
If you or someone you know needs help, there are a wide range of family violence support services available.
