Refunds for the speculation and vacancy tax
You're eligible for a refund of the speculation and vacancy tax if:
- You overpaid the tax, or
- The tax was paid in error (e.g. you paid the tax but later learned you qualified for an exemption)
You must have a credit on your account before you can request a refund, which means, depending on your situation, you may be required to change your declaration before you request a refund.
If you're eligible for a refund, you can request a refund by contacting us.
You'll need to provide:
- Your full name
- Your SPT account number where the credit is held
- The reason for the credit balance
- Your mailing address (your refund will be mailed to this address)
You may be required to provide supporting documentation to confirm you meet the eligibility requirements of the exemptions being reported before a refund is issued. For more information see the audit process for the speculation and vacancy tax.
Contact us if you have any questions about speculation and vacancy tax refunds.
This information is provided for your convenience and guidance and is not a replacement for the legislation.