Land tax rules review 2019 – habitual buyers and sellers

Regulatory impact assessment. 19 November 2019. Published on 5 February 2020.

This regulatory impact assessment relates to amending the tax rules for land. Proposed changes cover investment property and speculators, land banking, and vacant land.

Notes:

• Published in 5 February 2020 as part of the proactive release for Cabinet paper DEV-19-SUB-0352: Amendments to the tax rules for land.
• Published in June 2020 as part of the regulatory impact asessment pack for the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Bill (introduced into Parliament on 4 June 2020).