Submitting your RZLT returns

How certain circumstances may affect how much RZLT is due

In certain circumstances, the following may apply or be claimed on the Residential Zoned Land Tax (RZLT) return:

  • An exemption from RZLT.
  • A deferral of the payment of RZLT.
  • A repayment of RZLT previously paid.
  • An abatement.
  • The removal of the charge to RZLT.

For further information on the situations where each of the above may be claimed, please see Tax and Duty Manual Guidance on the Residential Zoned Land Tax.

Next: Preparation and delivery of return by person acting under authority