Deferral of payment

Hardship grounds

You may be able to claim a deferral on hardship grounds. You must:

  • have had a significant unexpected and unavoidable financial loss or expense in the current year
  • and
  • as a result, you are now unable to pay the Local Property Tax (LPT) without causing excessive financial hardship.

If you meet these conditions you may be entitled to a full or partial deferral. This deferral is not restricted to owner-occupiers.

Your claim will require full disclosure of your financial circumstances. You will also have to supply further information and supporting documentation.

We will determine whether to grant a full or a partial deferral. This deferral, plus interest, becomes due when the deferral arrangement ceases or on any relevant event.

You will not get a deferral where expenses, although significant in amount, were not unexpected. Your personal circumstances will be taken into account. This includes other household members who have income and can contribute to the payment of household expenses, including LPT.

Full examples of this deferral are contained in the Guidelines for deferral or part deferral of LPT.

How can I apply for this deferral?

Complete the LPT2 Form and submit it either online or by post to the LPT Branch. You must include additional information of the loss or expense incurred.

Your submission should also include details of household income from all sources. We may request further information on receipt of the form and documentation.