Organization : BRA)
Facility : Land Tax Relief
Country : Barbados
Website : https://bra.gov.bb/Popular-Topics/Property/Land-Tax-Relief
How To Apply For Land Tax Relief in Barbados?
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.
Related / Similar Facility : BRA Reverse Tax Credit Barbados
Application Process:
** 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.
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.
Municipal Solid Waste Tax (MSWT):
Provision of waivers for penalties and interests for MSWT should be emailed to taxrelief@bra.gov.bb 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.
FAQ On Land Tax
Frequently Asked Questions FAQ On Land Tax
Can you pay Land Tax in installments?
Payment by installment is provided for land tax. You can make installment payments online via EZpay or in person at the payment locations here. If you have arrears on your Land Tax, please contact settletax@bra.gov.bb to establish a payment arrangement.
How is Land Tax Determined?
The Land Tax financial year runs from April 1 of one year to March 31 of the following year. Therefore, all persons who owned land or property at April 1, are liable for all taxes on that land.
Where can I make Land Tax Payments?
EZpay+:
You can make a payment securely online using government’s payment platform EZpay+ using your VISA or Mastercard debit or credit cards or direct debit transaction account*. Register for an EZpay+ account at https://ezpay.gov.bb. You will need your Map Reference Number to add the Service Account in EZpay.
SurePay Online:
You can make a payment securely online using SurePay’s online bill payment platform using your Visa or MasterCard debit or credit cards or direct debit transaction account*. Register for SurePay account at https://bb.surepaybillsonline.com.
In-Person:
If paying in person, present your Land Tax Demand Notice (Bill) with your cash, cheque or credit card (Visa or MasterCard).
You can pay in person at any SurePay location or the following locations of the Barbados Revenue Authority:
** Bridge Street Mall
** Warrens Towers II
** Holetown Public Centre
** Southern Plaza (Oistins)
Who is Liable for Land Tax?
The Land Tax financial year runs from April 1 of one year to March 31of the following year. Therefore, all persons who owned land or property at April 1, are liable for all taxes on that land.