Skip to main content Go to home page

Less common exemptions and concessions for land tax

Exemptions and concessions that apply in specific cases.

On this page

Common land tax exemptions

The more common land tax exemptions include:

Holiday homes, regardless of whether they generate income, are not entitled to an exemption from land tax.

Land that is exempt from land tax is also exempt from vacant residential land tax.

Less common exemptions are listed below. All exemptions are referenced in Part 4 of the Land Tax Act 2005.

Agricultural shows and farm field machinery days

Land is exempt if it is vested or held in trust for a body established for the purposes of conducting agricultural shows, farm field machinery days or activities of a similar nature, and is used for those activities. There must also be no profit or gain to the members of the body.

Apply for this exemption

Contact us requesting an exemption under section 85 with the following information:

  • customer number
  • property address
  • the date the use of the land commenced
  • details of the land, including its location and the activities performed on it
  • a copy of:
    • the body’s constitution or memorandum and articles of association, or
    • the rules of association and the objectives for which the body was established, and
    • the body’s most recent financial statement including asset registers, and
    • any other material showing the activities carried out on the land.

Armed services personnel

Land is exempt when a trust or legal arrangement holds it for an association of armed services personnel or their dependents. Members of the association must use the land in line with the purposes of the association.

The exemption may not apply if the land is leased or occupied by anyone for any business purposes except where it is leased or occupied by:

  • other associations of armed services personnel or their dependents, public statutory authorities, municipalities, sporting or outdoor groups, cultural non-profit organisations or friendly societies
  • under a municipal arrangement to support decentralised industry.

Apply for this exemption

Contact us requesting an exemption under section 83 with the following information:

  • customer number
  • property address
  • the date the use of this land commenced
  • details of how the land is owned
  • details of the principal activities of the association
  • how the land is used by the association
  • a copy of the association’s promotional material, including website or brochures
  • a copy of the association’s constitution or rules
  • a copy of the association’s most recent financial statements
  • a copy of evidence of ownership or trust relationship in relation to land held for armed services personnel
  • a copy of any relevant trust deed (if applicable)
  • if the land is leased or occupied for any business purpose by a person or body other than the association, the details of that arrangement including a copy of any leases.

Build-to-rent developments concession

Build-to-rent (BTR) developments may be eligible for a 50% land tax concession and an exemption from the absentee owner surcharge for up to 30 years. To qualify, developments must meet specific criteria.

Read more about the land tax discount for build-to-rent developments.

Caravan parks

Land is exempt if it is used as a caravan park registered in accordance with the Residential Tenancies Act 1997. If only part of the land is used as a registered caravan park the exemption will only apply to that part.

Apply for this exemption

Contact us requesting an exemption under section 77 with the following information:

  • customer number
  • property address
  • confirmation that the caravan park is a registered caravan park within the meaning of the Residential Tenancies Act 1997 in the form of a registration certificate issued by the relevant municipal council for the period for which exemption is being sought
  • the date on which residents commenced occupation of caravans on the land
  • the percentage of the caravan park that is used as a registered caravan park, if applicable
  • the stage of development of the land as completed as at 31 December of the year before the tax year, if applicable
  • any plans lodged with or approved by the municipal council relevant to caravan park registration, including any plans, if applicable.

Charities

Land may be exempt from land tax if it is owned and used exclusively by a charitable organisation. Eligibility depends on both the nature of the organisation and how the land is used.

For detailed information on eligibility and how to apply, see Charitable organisations (institutions) and land tax.

Crown land

Land is exempt if it is owned by the Crown in the state of Victoria or vested in a Minister of the Crown.

However, if the land is leased or licensed to another party, land tax will apply unless it is leased under a retail premises lease.

Apply for this exemption

Contact us requesting an exemption under section 79 and provide the following information:

  • customer number
  • property address
  • what the property is used for
  • the date the use of this property commenced
  • copy of lease.

Friendly societies

Land is exempt when a friendly society owns or holds it in trust.

The exemption does not apply if the land is used for banking or insurance purposes. It also does not apply if someone else leases or uses it for business purposes except when:

  • it is leased or occupied by other friendly societies, an armed services association, public statutory authority or a municipality
  • the land is owned by certain non-profit organisations and used for sporting, outdoor recreational or cultural purposes
  • it is leased under a municipal arrangement to support decentralised industry.

Apply for this exemption

Contact us requesting an exemption under section 84 with the following information:

  • customer number
  • property address
  • the date the use of this property commenced
  • details of how the land is used or occupied, along with any supporting evidence
  • a copy of the certificate of your registration with ASIC or Australian Prudential Regulation Authority as a friendly society
  • copy of the lease
  • details of the lessee.

Health centres and services

Land is exempt if it is used exclusively for the purposes of:

  • an ambulance service
  • the Victorian Institute of Forensic Mental Health
  • a community health centre registered with the Department of Health
  • a denominational hospital, public hospital or public health service identified and listed in the Health Services Act 1988
  • a multi-purpose service identified in the Health Services Act 1988 or declared as such in a Victorian Government Gazette.

This exemption does not apply to commercially operated businesses.

Apply for this exemption

Contact us requesting an exemption under section 74A with the following information:

  • customer number
  • property address
  • name of the health service or centre
  • what the land is used for
  • the date the use of this land commenced
  • if you are a registered community health centre, evidence of your current registration with the Department of Health.

Housing provided for the relief of poverty

From the 2025 tax year, charitable institutions can claim a land tax exemption for housing they own or manage if it for the relief of poverty.

The exemption helps charities that provide housing for people in need but don’t qualify for the social housing exemption. These charities may offer housing to people who are not on the Victorian Housing Register (VHR) but still need support.

The charitable purpose for ‘relief of poverty’ takes on its technical legal meaning at common law as the first head of charity. It includes housing for people in need due to poverty, old age or impotency. Impotency may include disabilities, sickness, helplessness, alcohol and drug addiction and other forms of disadvantage.

Charities that provide affordable housing to people who are not in need of relief do not qualify for the exemption.

The exemption also extends to vacant land owned by charities that plan to use it for housing for the relief of poverty. It may apply on a partial basis if only part of the land meets the exemption requirements. Land tax is assessable on the remaining part of the land unless another exemption applies to that part.

Apply for this exemption

Contact us requesting an exemption under section 78D. You must provide the following information:

  • customer number
  • property address
  • what the property is used for
  • the date the use of this property commenced
  • if a charitable institution provides the housing, a copy of:
    • the body’s constitution or memorandum and articles of association, or
    • the rules of association and the objectives for which the body was established, and
    • the body’s most recent financial statement including asset registers, and
  • any other material showing the activities carried out on the land.

Mines

Land is exempt if it is used exclusively as a mine. Under the Land Tax Act 2005, land is considered to be a mine if it is land:

Apply for this exemption

Contact us requesting an exemption under section 86 with the following information:

  • customer number
  • property address
  • the date the use of the land commenced
  • details of the land, including its location and the activities performed on it
  • a copy of the mining licence issued for the land.

Municipal and public land

Land owned by a municipality or held in trust for public or municipal purposes is exempt from land tax.

The exemption applies as long as the land is not used for business purposes. The exceptions to this are where the land is:

  • leased or occupied by other municipalities, public statutory authorities, sporting or outdoor groups, cultural non-profits, armed services associations or friendly societies
  • leased or occupied under a municipal arrangement to support decentralised industry
  • used or occupied for businesses carried on in movable market stalls for only part of the week
  • used exclusively for a business that provides outdoor sporting or recreational facilities.

The exemption also does not apply if the land is owned or held in trust for trade unions, trades halls or trade union councils.

Apply for this exemption

Contact us requesting an exemption under section 81 and provide the following information:

  • customer number
  • property address
  • what the property is used for
  • the date the use of this property commenced
  • copy of the lease
  • details of the lessee.

Not-for-profit clubs (non-racing clubs)

Land is exempt from land tax if a not-for-profit club owns and uses it only for the social, cultural, recreational, literary or educational interests of its members.

This exemption may apply to all or part of land that is owned and solely occupied by the club. Where only part of the land qualifies, the remaining part of the land will be assessable for land tax unless another exemption applies to that part.

Apply for this exemption

Contact us requesting an exemption under s73A and provide the following information:

  • customer number
  • property address
  • details about what the property is used for and the portion applicable to each use
  • the commencement date for the use of the property
  • a copy of the club’s constitution or memorandum and articles of association
  • the rules of association and the objectives for which the club has been established
  • a copy of the club’s most recent financial statement including asset register
  • written confirmation that the club is gender inclusive (i.e. a statement that the club is not a gender-exclusive or gender-restrictive club as defined below).
  • The exemption requires clubs to apply each year. However, in practice, a new application is only required if there is a change in circumstances affecting the club’s eligibility. You must notify us if any relevant details change.

Outdoor sporting, recreational or cultural activities (leased land)

Prior to the 2022 tax year, land is exempt if it is leased to a body to be used for outdoor sporting, outdoor recreational, outdoor cultural or similar outdoor activities, and is available for use for one or more of these activities by members of the public. For the exemption to apply, the proceeds from the lease must be applied exclusively for charitable purposes.

From the 2022 tax year, this exemption was amended and forms part of the charity exemption. The land must be owned by a charitable institution and meet the exemption requirements to be exempt from land tax.

Apply for this exemption

For an exemption for years prior to the 2022 land tax year, contact us requesting an exemption under section 71 of the LTA.

From the 2022 land tax year, contact us requesting an exemption under section 74(1)(c) of the LTA. In either case, please provide the following information:

  • customer number
  • property address
  • the date the use of this land commenced
  • the type of sporting, recreational, cultural or other activity conducted on the land
  • a copy of the lease agreement
  • a copy of:
    • the body’s constitution or memorandum and articles of association, or
    • the rules of association and the objectives for which the body has been established, and
    • the body’s most recent financial statements, including asset registers, and
    • any other material showing the activities carried out on the land
  • evidence that proceeds are used for charitable purposes.

Private gender-exclusive and gender-restrictive clubs

From the 2022 land tax year, the exemption is not available for private gender-exclusive and gender-restrictive clubs.

  • A gender-exclusive club is one that excludes people from membership on the basis of sex or gender identity.
  • A gender-restrictive club is one that was gender-exclusive on or after 20 May 2021 and has since removed that restriction.

These clubs are only eligible for the exemption if they satisfy us that:

  • it is genuinely inclusive of members of any sex or gender identity or
  • its purposes are consistent with community interests and expectation that the exemption apply.

Apply for the exemption

Contact us requesting an exemption under s73A with the following information:

  • customer number
  • property address
  • details about what the property is used for and the portion applicable to each use
  • the commencement date for the use of the property
  • a copy of the club’s constitution or memorandum and articles of association
  • the rules of association and the objectives for which the club has been established
  • a copy of the club’s most recent financial statement including asset register.

You will also need to specifically set out the community benefit the club provides, addressing the following:

  • the club's purposes
  • the club's membership composition:
    • total number of members
    • total number of members from each sex or gender identity
  • membership classes and the rights of members of the club:
    • where there are different classes of members with different rights, you will need to explain those different rights and the purpose for having those different membership classes — include relevant information such as any gender-restricted classes and/or gender composition within classes
  • the nature of the benefits or services the club provides to its members
  • the benefits or services the club provides to the community:
    • what these are
    • how these differ from benefits provided to members (for example, a club that exists to provide professional networks, personal development, financial opportunities and/or social connections where access to, and the benefits of, these are restricted to members of the club is unlikely to be accepted as meeting the community benefit requirement)
  • whether the benefits or services the club provides to its members are to meet their special needs or particular personal characteristics (for example, a club established to provide free counselling services and support for women who are survivors of family and domestic violence has purposes that are consistent with the community interests and expectations)
  • any other relevant circumstances.
  • The exemption requires clubs to apply each year. The exemption does not continue automatically and based on the clubs’ current circumstances.

Examples

  • A club providing free counselling services and support for women who are survivors of family and domestic violence is consistent with community interests and expectations.
  • A club that exists to provide professional networks, personal development, financial opportunities or social connections only to members is unlikely to be accepted as meeting the community benefit requirement.

Public statutory authorities

Land owned by a public statutory authority is exempt from land tax unless any of the following exclusions apply:

  • if the land or part of it is leased or occupied for any business purposes except when:
    • it is leased or used by a public statutory authority, municipality, sporting or outdoor group, a cultural non-profit organisation, armed services association or friendly society
    • it is leased under an municipal arrangement to support decentralised industry, or used for businesses carried on in movable market stalls for only part of the week
  • if the authority is excluded from this exemption by an order in the Government Gazette, in which case all land it owns is taxable unless used exclusively as a park or public open space or another exemption applies.

Apply for this exemption

Contact us requesting an exemption under section 80 and provide the following information:

  • customer number
  • property address
  • what the land is used for
  • the date the use of this land commenced
  • copy of the lease
  • details of the lessee.

Racing clubs concession

A not-for-profit club may get a concessional rate of land tax on land it owns and uses only to promote or control horse, pony or harness racing.

The concession rate may apply to all or part of the land that is owned and solely occupied by the club. If the concessional rate applies, the liability for land tax is capped at 0.357 cents for every dollar of the taxable value of the land. In practice, this means that the concession applies only to land of a reasonably high value.

Apply for this concession

Contact us requesting the concession under s73 with the following information:

  • customer number
  • property address
  • details about what the property is used for, and the portion applicable to each use
  • the commencement date for the use of the property
  • a copy of the club's constitution or memorandum and articles of association
  • the rules of association and the objectives for which the club has been established
  • a copy of the club's most recent financial statement including asset register.

Residential care facilities and supported residential services

Land is exempt if it is occupied, or currently available for occupation, as a residential care facility that is operated by an approved provider or is a supported residential service. These terms are respectively defined in the Aged Care Act 1997 and the Supported Residential Services (Private Proprietors) Act 2010. If only part of the land is currently occupied, or available for occupation, the exemption will only apply to that part.

This exemption extends to land where the facility or service is being constructed and remains available until the earlier of the following:

  • the date construction is completed
  • two land tax years from the date construction commenced.

Apply for this exemption

Apply for this exemption via My Land Tax, providing:

  • customer number
  • property address
  • the date the use of this land commenced (certificate of occupancy)
  • for residential care facilities, a copy of the registration with the Commonwealth Department of Health and Ageing as an approved provider under the Aged Care Act 1997, and confirmation that the premises in question is registered either as a residential care service or multi-purpose service in accordance with Part 2.6 of the Aged Care Act 1997
  • for supported residential services, confirmation that the premises in question is recognised as a supported residential service in accordance with the Health Services Act 1988
  • the date the facility or service was or will be available for occupation
  • details of circumstances and arrangements under which the accommodation is provided, including information on the background and types of persons that are accepted as residents of the facility or service:
    • a copy of any brochures or promotional material that describes the premises and the services provided
    • evidence of the residential services provided on the property, such as a staff roster
    • copies of the standard residential agreement (or other relevant documentation) for the residential services provider
  • details of whether the land is used for any other purpose, including:
    • the size of any undeveloped areas of the land
    • copies of plans of any undeveloped areas of the land
  • if under construction or newly constructed, a copy of a site plan (schematic diagram) for the land showing details of the layout and dimensions of the buildings constructed on the land, including gardens, and a copy of the building permits and subsequent occupation permits
  • any other information or documents you consider relevant to support to your claim for an exemption from land tax.

Residential services for people with disabilities

Land is exempt if it is occupied, or currently available for occupation as:

  • a residential service for people with disabilities within the meaning of the Disability Act 2006, or
  • an specialist disability accommodation (SDA) enrolled dwelling provided by an SDA provider within the meaning of the Residential Tenancies Act 1997.

If only part of the land is occupied, or currently available for occupation as a residential service for people with disabilities, or as an SDA enrolled dwelling provided by an SDA provider, the exemption will only apply to that part.

This exemption extends to land where the facility is being constructed until the earlier of the following:

  • the date construction is completed
  • 2 land tax years from the date construction commenced.

Apply for this exemption

Contact us requesting an exemption under section 76A with the following information:

  • customer number
  • property address
  • the date the facility was or will be available for occupation
  • details of the residential services provided on the property:
    • a copy of brochures/promotional material describing the premises and the services provided
    • evidence of the residential services provided on the property, such as a staff roster
    • copies of the standard residential agreement (or other relevant documentation) for accommodation between residents (persons with a disability) and the residential services provider
  • details of the SDA enrolled dwelling on the property:
    • evidence that the dwelling is enrolled as an SDA dwelling under the National Disability Insurance Scheme (NDIS) (Special Disability Accommodation) Rules 2020
    • copies of the SDA residency agreements or residential tenancy agreements with the SDA residents
    • evidence that the SDA provider is a registered NDIS provider with the NDIS Quality and Safeguards Commission to provide specialist disability accommodation
  • details of whether the land is used for any other purpose, including:
    • details, including size, of any areas of the land used for other purposes
    • copies of plans for these areas of the land
  • evidence that the disability service provider is either the Secretary of the Department of Human Services or registered with the Department of Human Services
  • where the owner has leased the land to a disability service provider within the meaning of the Disability Act 2006, or to an SDA provider within the meaning of the Residential Tenancies Act 1997, also include a copy of the rental or lease agreement between the owner and the disability service provider or the SDA provider
  • if under construction or newly constructed, a site plan (schematic diagram) for the land showing details of the layout and dimensions of the buildings constructed on the land, including gardens
  • a copy of the building permits/and subsequent occupation permit/s
  • any other information or documents you consider relevant to support to your claim for an exemption from land tax.

Retirement villages

Land that is occupied or currently available for occupation as a retirement village is exempt from land tax. This applies whether the retirement village is operated commercially or for charitable purposes. If only part of the land is occupied, or currently available for occupation, a partial exemption applies.

A retirement village is defined as a complex containing residential premises predominantly or exclusive occupied by retired persons under any of the following:

  • a residential tenancy agreement, lease or licence
  • a right conferred by shares
  • the ownership of residential premises subject to the right or option of repurchase on conditions restricting the resale.

This exemption also applies to land where a retirement home is being built. It remains available until the earlier of:

  • the date construction is completed
  • 2 tax years from the date of construction commenced.

Apply for this exemption

Apply for this exemption via My Land Tax, providing:

  • customer number
  • property address
  • the date the village/unit/property was or will be officially occupied as a retirement village and, if constructed, copies of occupancy permit/s
  • whether the premises is only occupied by retired persons and if not, the percentage of residents who are retired
  • what percentage of the premises is currently occupied and under what type of arrangement they are occupied
  • details of the facilities offered at the premises, including details of facilities planned for the future:
    • a copy of any brochures or promotional materials that describe the premises and the facilities and services provided
  • whether the residents are accommodated pursuant to:
    • a residential tenancy agreement or any other lease or licence, or
    • a right conferred by shares, or
    • the ownership of residential premises subject to the right or option of repurchase on conditions restricting the subsequent disposal of the premises
  • a copy of the standard residential tenancy agreement/lease or any other document evidencing the accommodation arrangement between the residents and the proprietors of the facility
  • what the land/property is used for
  • details of whether the land is used for any other purposes, including:
    • details, including size, of any undeveloped areas of the land
    • if constructed, a site plan (schematic diagram) for the land showing details of the layout and dimensions of the buildings constructed on the land, including gardens
    • copies of plans for the undeveloped areas
  • a copy of the financial statements for the most current financial year and 2 prior years in respect of the property
  • if the village is being developed in stages, a table listing each individual unit or area and giving the date of the building permit and date of occupancy certificate
  • any other information or documents that you consider relevant to support your claim for an exemption from land tax.

Social housing and emergency housing

From the 2025 tax year, land used as social or emergency housing is exempt from land tax.

Social housing

Land is exempt if it is used exclusively as social housing and:

  • someone living there was given a tenancy through the VHR because they satisfied the relevant eligibility criteria set by Homes Victoria under the Housing Act 1983
  • the land is available for someone on the VHR who may be allocated a tenancy if they meet the same eligibility criteria.

Emergency housing

Land is exempt if it is used exclusively for accommodation that is owned, controlled or managed by a:

  • charitable institution
  • participating registered agency under the Housing Act 1983 (a community housing organisation), or
  • public statutory authority (such as Homes Victoria).

The housing must be occupied or available for occupation, on a non-permanent basis by:

  • someone experiencing homelessness or family violence
  • someone at risk of experiencing homelessness or family violence.

Any rent payable must be less than the market rate.

Vacant land owned by a charitable institution is also exempt if it is declared to be held for future use as social housing or emergency housing. To qualify the institution must demonstrate that the land will be used and occupied exclusively for social or emergency housing within 2 years or longer if approved.

Apply for one of these exemptions

Contact us requesting an exemption under:

  • section 78B for social housing, including the exemption for vacant land to be held for future use as social housing
  • section 78C for emergency housing, including the exemption for vacant land to be held for future use as emergency housing.

You must also provide the following information:

  • customer number
  • property address
  • what the property is used for
  • the date the use of this property commenced
  • if a charitable institution owns the housing, a copy of:
    • the body’s constitution or memorandum and articles of association, or
    • the rules of association and the objectives for which the body was established, and
    • the body’s most recent financial statement including asset registers, and
    • any other material showing the activities carried out on the land.

Sporting, outdoor recreation or outdoor cultural activities land owned by not-for-profit organisations

Land owned and used by a non-profit organisation is exempt from land tax if it is used primarily or substantially for sporting, outdoor recreational, outdoor cultural or similar outdoor activities.

For the exemption to apply, the non-profit organisation’s primary objective must be to carry out these activities. Profits must be applied to promote the objectives of the body and the payment of dividends to members is prohibited. This exemption is not available to any organisation that promotes or controls horse racing, pony racing or harness racing.

Apply for this exemption

Contact us requesting an exemption under section 72 with the following information:

  • customer number
  • property address
  • the date the use of this land commenced
  • the type of sporting, recreational, cultural or other activity conducted on the land
  • a copy of:
    • the body’s constitution or memorandum and articles of association, or
    • the rules of association and the objectives for which the body has been established, and
    • the body’s most recent financial statement including asset registers, and
    • any other material showing the activities carried out on the land
  • a copy of the lease agreement, if applicable.

Trust for Nature conservation covenant

From the 2024 land tax year, land is exempt if it is protected by a conservation covenant which is registered on title. This is a voluntary, legal agreement made between a private landowner and Trust for Nature to permanently conserve land. Trust for Nature is a body corporate established under the Victorian Conservation Trust Act 1972 to preserve areas which are ecologically significant in Victoria. Conservation covenants must be registered on title and are legally binding.

A partial exemption is available where only part of the land is subject to a conservation covenant. Land tax will continue to be assessable on the part of land that is not exempt.

Apply for this exemption

Contact us to apply for this exemption, providing:

  • your customer number
  • property address
  • details of what the land is used for, e.g. your home, primary production land. If it is used for more than one activity, please tell us about them all
  • a copy of the conservation covenant entered into with Trust for Nature
  • the percentage of land that is protected under the conservation covenant.

You may also be interested in

Last modified: 30 October 2025
Can’t find what you’re looking for? Visit the Help Centre
Stay informed about Victoria's taxation legislation, duties, levies and grants.
Subscribe to our mailing list

© State of Victoria (State Revenue Office)

Back to top