Disability duty concession scheme
The ACT Government announced the Disability Duty Concession Scheme (DDCS) as part of the 2016-17 budget. The DDCS encourages adults with a long-term and permanent disability, who may otherwise rely on government accommodation, to find long‑term accommodation to suit their needs.
If you’re eligible, the scheme exempts you from having to pay duty if you have a long-term and permanent disability and you want to purchase a home as your principal residence. It’s available to ACT residents who have qualified for an individual funding package under the National Disability Insurance Scheme (NDIS). NDIS participants are individuals with a long-term and permanent intellectual, physical, sensory or psychiatric disability that significantly impacts their level of function.
The DDCS can apply to the purchase of a home or block or vacant land with a transaction date of 1 July 2016 or later. The transaction date is the date of grant, transfer, or agreement for transfer (whichever is first - not the settlement date).
Under the DDCS, you pay no duty on an eligible transaction if you meet the following eligibility requirements:
- you lodge your DDCS application within the required time
- the value of the property is not greater than $750,000
- you, as the person with disability, must have at least a 51 per cent interest in the property
- you’ve qualified for an individual funding package and are an NDIS participant.
You and your domestic partner cannot have owned any property - other than the property you’re buying under the DDCS - in the two years leading up to the transaction date.
This requirement doesn’t apply to the property that you or your domestic partner must give up ownership in because of any of the following:
- a court order
- a financial agreement or part VIIIAB financial agreement under the Commonwealth’s Family Law Act 1975
- a written domestic relationship agreement or termination agreement under the Domestic Relationships Act 1994
- an agreement to purchase another property in the two years leading up to the transaction date that was subsequently cancelled.
If you’re eligible for the DDCS, you must live in the home as your principal place of residence for a continuous period of at least one year, beginning within a year of the settlement date or the date the construction of your new home is complete.
The Commissioner for ACT Revenue can extend the time for you to meet the residency requirements, approve a shorter residency period or exempt you from the residency requirements. The commissioner can do this only:
- in situations in which you cannot live in the property because of an unavoidable or unforeseen circumstance, such as a health-related issue, and
- when you’ve lodged a written request to the commissioner within 18 months of:
- the date you complete the transfer of an eligible property;
- the date you receive the Certificate of Occupancy and Use once construction of the new home is finished on an eligible vacant block.
To apply for the DDCS, you also cannot have previously received a concession under the:
- Home Buyer Concession Scheme (HBCS);
- Pensioner Duty Concession Scheme (PDCS); and
- Over 60s Home Bonus Scheme.
How to apply
Your application should include the following documentation:
- Conveyance Lodgement Form
- Disability Duty Concession Scheme Application Form
- the contract for sale and transfer, or the grant of Crown lease and the application to register the Crown Lease
You have a limited window to apply for the DDCS. The ACT Revenue Office has to receive your completed application by the date the duty must be paid:
- within 90 days of the grant, transfer or agreement to transfer (whichever comes first), or
- for an off-the-plan agreement, within 14 days of whichever comes first - the agreement is completed, the purchaser transfers interest under the agreement, it’s been a year since the date of the agreement, or a Certificate of Occupancy and Use has been issued.
Post your application to:
ACT Revenue Office
PO BOX 293
Civic Square ACT 2608.
To enable us to efficiently process your application, please submit your application, along with all the necessary supporting documents, at least 10 working days before you need approval. Incomplete applications delay processing time.
What happens next?
If we approve your application, we’ll notify you in writing. If we don’t approve your application, your duty is due either within 90 days of the date of the agreement for transfer or, for an off-the-plan agreement, within 14 days of whichever comes first – the agreement is completed, the purchaser transfers interest under the agreement, it’s been a year since the date of the agreement, or a Certificate of Occupancy has been issued.