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LAND USE CHARGE ANNUAL RELIEF RATE
| SN | ITEM | ANNUAL RELIEF RATE | REMARKS |
|---|---|---|---|
| 1 | GENERAL RELIEF | 40% | Applicable to all properties liable to pay Land Use Charge |
| SPECIFIC RELIEFS: (Applicable to Property Owners and Lessee of 10 years and above) | |||
| I | Pensioner | 100% | Owner Occupied - 60 years & above |
| II | Persons with disability | 10% | Owner Occupied |
| III | Aged Persons | 10% | Owner Occupied - 70 years and above |
| IV | Age of Property | 10% | 25 years and above |
| V | Long occupation by Owners | 5% | 12 years and above |
| VI | Federal and other State Government Properties | 20% | None Revenue Generating |
| VII | Partial Relief under the Land Use Charge Law | 20% | None profit Making |
| The onus is on a Person seeking a Specific Relief to provide relevant documents in proof thereof | |||
| 3 | Payment within 5 days of receipt of Demand Notice | 15% | Timely payment Discount |
| I | Payment within 15 days of receipt of Demand Notice | 10% | Timely payment Discount |
| II | Payment within 25 days of receipt of Demand Notice | 5% | Timely payment Discount |
| Mode of Application for relief | |||
| All applications for relief must be made to the Director-General, Bureau of Land for approval supported with relevant documents | |||
| 5 | Minimum Land Use Charge | M5,000 | No Property liable to charge, shall pay a sum less than M5,000 (Five Thousand) Naira irrespective of any relief granted. |
LAND USE CHARGE ANNUAL RELIEF RATE
| SN | ITEM | ANNUAL RELIEF RATE | REMARKS |
|---|---|---|---|
| 1 | GENERAL RELIEF | 40% | Applicable to all properties liable to pay Land Use Charge |
| SPECIFIC RELIEFS: (Applicable to Property Owners and Lessee of 10 years and above) | |||
| I | Pensioner | 100% | Owner Occupied - 60 years & above |
| II | Persons with disability | 10% | Owner Occupied |
| III | Aged Persons | 10% | Owner Occupied - 70 years and above |
| IV | Age of Property | 10% | 25 years and above |
| V | Long occupation by Owners | 5% | 12 years and above |
| VI | Federal and other State Government Properties | 20% | None Revenue Generating |
| VII | Partial Relief under the Land Use Charge Law | 20% | None profit Making |
| The onus is on a Person seeking a Specific Relief to provide relevant documents in proof thereof | |||
| 3 | Payment within 5 days of receipt of Demand Notice | 15% | Timely payment Discount |
| I | Payment within 15 days of receipt of Demand Notice | 10% | Timely payment Discount |
| II | Payment within 25 days of receipt of Demand Notice | 5% | Timely payment Discount |
| Mode of Application for relief | |||
| All applications for relief must be made to the Director-General, Bureau of Land for approval supported with relevant documents | |||
| 5 | Minimum Land Use Charge | M5,000 | No Property liable to charge, shall pay a sum less than M5,000 (Five Thousand) Naira irrespective of any relief granted. |
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