Tax relief is an intimate process that requires the applicant to provide relevant documentation and truthful information. Tax relief is not age-restricted and persons who believe they are experiencing undue hardship can apply. Tax relief was primarily for Land Tax, however, accommodations were made also to include the Municipal Solid Waste Tax (MSWT) when it was introduced.
Requirements for Tax Relief
Undue hardship primarily includes financial distress for the period or periods that the tax was levied. It may also include psychological distress such as a death, fire, medical issues, serious accident or environmental factors.
Usually, a preliminary discussion is conducted to explain to the potential applicant the requirements and processes of tax relief, where then, he or she will decide if that is the route that they will be willing to take.
If the information provided does not warrant tax relief, the potential applicant can be directed to the tax collections department, if they so desire.
- Proof of income no older than three months to the date of the application. This can be a wage, salary, pension, disability or invalidity lodgement. Self-employed persons will provide financial statements for the last three years where possible.
- Proof of expenses (utility bills, insurance receipts, medical receipts, maintenance receipts or any other proof of expense that is deducted from the applicant’s income)
- Submission of a completed and signed application form
- An interview process with the applicant
- Property visit(s) to determine the validity of the application and the interview discussion.
Municipal Solid Waste Tax (MSWT)
Provision of waivers for penalties and interests for MSWT should be emailed to firstname.lastname@example.org outlining the reason or reasons for requesting the waiver. Once submitted, the relevant information will be documented in a similar format, to that of the Ministry Report for Tax Relief.