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Published on 15 February 2022

You are invited to provide feedback on the draft revenue ruling, LTA-009 Land tax – Charity exemption. 

This ruling reflects the amendments to the land tax charitable institutions exemption.

It will replace LTA-004 and LTA-005, which will continue to apply for land tax years prior to 2022.  

Feedback is welcome by email to until 5pm Tuesday 15 March.

Last modified: 7 July 2022
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