VACANT RESIDENTIAL LAND TAX NOTIFICATION

From 1 January 2025 that Vacant Residential Land Tax applies throughout all of Victoria. You must notify the State Revenue Office by 15 January 2025 (and annually thereafter) if you own a home that has been unoccupied for more than 6 months in the previous calendar year. VRLT also applies to homes under construction, and those that are under renovation or uninhabitable, for more than 2 years. VRLT is different from land tax. If you pay land tax, VRLT may also apply to you. The use of your property in 2024 – specifically, if it remained unoccupied for more than 6 months – will determine if you are liable for VRLT in 2025. Learn more here.