In the Main Department of the DPS in the Chernivtsi region, it is informed that an individual who, as of January 1 of the current year, owns several land plots of the same type of use, the area of which does not exceed the limits of the marginal norms provided for by clause 281.2 of Article 281 of the Tax Code of Ukraine, has the right to apply the benefit.

In particular, land plots for personal farming are exempt from taxation – no more than 2 hectares; for the construction and maintenance of a residential building, farm buildings and structures (home plot): in villages – no more than 0.25 hectares, in towns – no more than 0.15 hectares, in cities – no more than 0.10 hectares, for individual cottage construction – no more than 0.10 hectares, for the construction of individual garages – no more than 0.01 hectares, for gardening – no more than 0.12 per hectare has the right to use the land tax exemption.

In order to receive a benefit, such a person must submit to the supervisory authority at the location of any land plot a written application in an arbitrary form about the independent selection/change of land plots for applying the benefit and documents certifying his right to the benefit (certificate of a person with a disability of the first or second group, pension certificate (by age), certificate of parents of a large family (raising three and more children under the age of 18), a certificate “Participant in liquidation of the consequences of the accident at the Chernobyl NPP”, an identity card covered by the Law of Ukraine “On the status of war veterans, guarantees of their social protection”, a certificate “Victim of the Chernobyl disaster” (category 1-3)).

The benefit begins to be applied to the selected land plots from the basic tax (reporting) period in which such an application is submitted, and is valid until the beginning of the month following the month of submitting a new application for the benefit.

If an individual who owns several land plots of the same type of use has the right to a benefit during a calendar year or if an individual acquires the right to a land plot/plots of the same use in the middle of the year, such a person shall submit an application for the benefit to the supervisory authority at the location of any land plot within 30 calendar days from the date of acquisition of such right to the benefit or ownership.

The benefit begins to be applied to the selected land plots starting from the month following the month in which this right arose and is valid until the beginning of the month following the month of submitting a new application for the benefit.

Please note that the land tax benefit is applied from the following tax (reporting) period, if an individual submitted an application for the benefit and documents proving his right to the benefit late:

• after May 1 of the current year – if, as of January 1 of the current year, an individual owns one or more land plots;

• after the completion of 30 calendar days from the date of acquisition of the right to the benefit and/or the right of ownership – if the right to the benefit of a natural person arises during the calendar year and/or the natural person acquires the right to the land plot/plots.

A tax benefit not used by a taxpayer cannot be transferred to other tax periods, credited against future payments of taxes and fees, or reimbursed from the budget.

According to Clause 281.1 of Article 281 of the Tax Code of Ukraine, the following persons with disabilities of the first and second groups are exempted from paying land tax; natural persons raising three or more children under the age of 18; pensioners (by age); war veterans and persons subject to the Law of Ukraine “On the Status of War Veterans, Guarantees of Their Social Protection”; natural persons recognized by law as persons who suffered as a result of the Chernobyl disaster.

Source: www.cv.tax.gov.ua