Owner requirement

The building or part of the building that was erected, extended, added to or improved must be owned by the person claiming the UDZ incentive. This means that a person who leases a newly constructed building from another cannot claim the incentive for any costs incurred in extending, adding to or improving the building as the lessee is not the owner of the building.


See an example here.


For more information, please read ‘land owned by third parties’.

Last Updated: 27/03/2018 2:52 PM     print this page
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