Fire and Emergency Services Levy Act 2017
23Discount for vacant land
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23 Discount for vacant land
23 Discount for vacant land
(1) A liable person is eligible for a vacant land discount in respect of the levy payable on leviable land if the land is vacant land.
(2) The levy payable for a financial year is to be reduced by the vacant land discount (expressed as a percentage) for the financial year for which the levy is charged.
(3) The vacant land discount is 0.5 or, if another rate is prescribed by the regulations, that rate.
(4) The discount applies to the fixed and ad valorem components only and not to any interest that accrues on overdue payments of the levy.
(5) The discount applies only to the proportion of the levy that is payable for the number of quarterly instalment periods during the financial year in which the land is vacant land.