Claim the home buyer concession
For conveyance duty (stamp duty) concession information that applies before this time, read Home Buyer Concession Scheme (for transaction dates before 1 July 2019).
Before claiming the Home Buyer Concession Scheme (HBC), check you meet the requirements on About the Home Buyer Concession Scheme. It is your responsibility to provide an accurate self-assessment of your situation.
If you are eligible for a partial conveyance duty concession, you have the option to defer any remaining duty payable after the maximum concession has been applied.
How to claim
To make a claim for the HBC you need to complete the online Buyer Verification Declaration form. You should do this before you register the title transfer of your new property or land with ACT Land Titles.
To complete the Buyer Verification Declaration form, you need to provide a concession code. Which code you provide on the form depends on:
- your property purchase transaction date
- your circumstances.
Use the situation that applies to you:
- Home buyer concession*
- Home buyer concession with property exemptions through court orders, financial or domestic relationship agreements
- Home buyer concession with separation from a domestic partner (spouse) exemption
- Home buyer concession with family violence exemption
*Use 1 if situations 2 to 4 do not apply to you.
All of these have deferred duty options.
Find out more about eligibility on About the Home Buyers Concession Scheme.
1. Home buyer concession
Apply your property transaction date to find your code.
Note: 1. Home buyer concession also applies in the situation where your property interests are exempt because you are an executor or a trustee (but not a beneficiary) under a will.
| Transaction dates* | HBC codes |
|---|---|
| From 1 July 2024 |
|
| Between 1 July 2019 to 30 June 2024 |
|
*The transaction date is the date the agreement to purchase the home or land is made. This usually happens on the date when you sign and exchange contracts for your new property.
For more information on codes for transaction dates between 1 July 2019 to 30 June 2024, go to Codes and supporting documents.
Deferring duty
You can choose to defer any remaining duty payable after the maximum HBC amount has been applied.
If you want to defer your remaining duty payable, do this before you register the title transfer with ACT Land Titles. Learn more about deferring your duty.
Select a deferral code using your transaction date.
| Transaction dates | HBC deferral codes |
|---|---|
| From 1 July 2024 to 30 June 2026 |
|
| Between 1 July 2019 to 30 June 2024 |
|
For transaction dates from 1 July 2026 no duty is payable, so there will be no balance or remaining duty to defer.
It is important that you can provide evidence to show why you’re eligible to claim the HBC. Find out more about the evidence you need.
You do not need to provide any other documents when you submit the Buyer Verification Declaration form. However, we do require that you have your evidence available for review, if we request this, and you keep it for at least 5 years.
Required evidence
For property transaction dates from 1 July 2024, the evidence required is:
- contract for sale
- certificate of occupancy and use
- for property transaction dates before 1 July 2026, evidence of assessed taxable income for all applicants (full income tax returns from the year prior)
- for property transaction dates before 1 July 2026, birth certificates of youngest child (this will determine income threshold for applicants)
- evidence of name change (if this applies to you)
- proof that you have lived in the property to meet the one-year residence requirement.
Related party transactions – evidence of value
A full property valuation report by a certified valuer may be requested by the ACT Revenue Office for conveyance duty purposes. If requested, it must have a valuation date within 3 months of the property transaction date.
2. Home buyer concession with property exemptions through court orders, financial or domestic relationship agreements
Use the same codes from 1. Home buyer concession on the Buyer Verification Declaration form.
To check your eligibility, go to 'Property exemptions' on About the Home Buyer Concession Scheme.
You do not need to provide any other documents when you submit the Buyer Verification Declaration form. However, we do require that you have your evidence available for review, if we request this, and you keep it for at least 5 years.
Required evidence for property transaction dates from 1 July 2024:
- contract for sale
- certificate of occupancy and use
- for property transaction dates before 1 July 2026, evidence of assessed taxable income for all applicants (full income tax returns from the year prior)
- for property transaction dates before 1 July 2026, birth certificates of youngest child (this will determine income threshold for applicants)
- evidence of name change (if this applies to you)
- proof that you have lived in the property to meet the one-year residence requirement.
Additional evidence for claiming property exemption through court orders, financial or domestic relationship agreements or termination agreements
If you are claiming with orders or agreements to dispose of your interest in property, you need to have one of the following as additional evidence:
- a sealed order of a court
- financial agreements made under the Family Law Act 1975 (Cwlth)
- domestic relationship agreements or termination agreements made under the Domestic Relationships Act 1994.
Orders must be sealed (signed and stamped) by the court before you start a new transaction which you intend to claim the HBC for.
Find out more about eligibility on About the Home Buyer Concession Scheme.
Related party transactions – evidence of value
A full property valuation report by a certified valuer may be requested by the ACT Revenue Office for conveyance duty purposes. If requested, it must have a valuation date within 3 months of the property transaction date.
3. Home buyer concession with separation from a domestic partner (spouse) exemption
This information applies to property transaction dates from 27 May 2025.
The following code should only be used when you meet the following requirements:
- You have a spouse you have separated from but are still legally married to.
- You are seeking to have your spouse's sole property interests exempted from the HBC requirement.
- For property transaction dates before 1 July 2026, you are seeking to have your spouse's income exempted from the HBC requirement.
If you are eligible for the HBC under the separation from a domestic partner (spouse) exemption, use the code DPS25.
To check your eligibility, see under 'Income exemptions' and 'Property exemptions' on About the Home Buyer Concession Scheme.
Deferring duty
If you want to defer your remaining duty payable, use the code DP25D. This should be done before you register the title transfer with ACT Land Titles. Learn more about deferring duty.
Deferred duty is not available for property transaction dates from 1 July 2026 as there will be no duty payable if you are eligible for the HBC.
Find out more about the evidence you need.
You do not need to provide any other documents when you submit the Buyer Verification Declaration form. However, we do require that you have your evidence available for review, if we request this, and you keep it for at least 5 years.
Required evidence
For property transactions from 27 May 2025, the following evidence is required (where it applies):
- contract for sale
- certificate of occupancy and use
- evidence of the assessed taxable income for all applicants (full income tax returns from the year prior)
- birth certificates of youngest child (this will determine income threshold for applicants)
- proof that you have lived in the property to meet the one-year residence requirement
- evidence of name change (if it applies to you)
- a statutory declaration with the following information:
- name of your former spouse/domestic partner
- date of birth of your former spouse/domestic partner
- date you were married or commenced your de facto relationship
- date you separated
- your former spouse/domestic partner's current address (if known)
- a statement to the effect that you do not live together and there is no likelihood of cohabitation resuming.
Supporting evidence
In addition, you may provide any of the following as supporting evidence:
- applications for divorce
- orders of a court
- financial agreements made under the Family Law Act 1975 (Cwlth)
- binding financial agreements
- separation agreements
- mediation agreements
- family dispute resolution agreements.
Related party transactions – evidence of value
A full property valuation report by a certified valuer may be requested by the ACT Revenue Office for conveyance duty purposes. If requested, it must have a valuation date within 3 months of the property transaction date.
4. Home buyer concession with family violence exemptions
The following information applies from 1 July 2024. If the transaction date for your property purchase is from this date, and you are eligible, you can claim for the HBC under the family violence exemption.
Use the code FVC24 on the Buyer Verification Declaration form.
To check your eligibility, see under 'Income exemptions'* and 'Property exemptions' on About the Home Buyer Concession Scheme.
For property transaction dates from 1 July 2026, the income exemption is not required.
Deferring duty
If you want to defer your remaining duty payable, use the code FV24D. This should be done before you register the title transfer with ACT Land Titles. Learn about deferring duty.
Deferred duty is not available for property transaction dates from 1 July 2026 as there will be no duty payable if you are eligible for the HBC.
Find out more about the evidence you need.
You do not need to provide any other documents when you submit the Buyer Verification Declaration form. However, we do require that you have your evidence available for review, if we request this, and you keep it for at least 5 years.
Evidence 1
For property transactions from 1 July 2024, the evidence required is:
- family violence orders under the Family Violence Act 2016, or
- an injunction ordered under either sections 68B or 114 of the Family Law Act 1975 (Cwlth).
You also need:
- contract for sale
- certificate of occupancy and use
- evidence of assessed taxable income for all applicants (full income tax returns from the year prior)
- birth certificates of youngest child (this will determine income threshold for applicants)
- evidence of name change (if this applies to you)
- proof that you have lived in the property to meet the one-year residence requirement.
Evidence 2 – competent person declaration
For property transactions from 1 July 2025, a competent person declaration form 321.7 KB , on its own, can also be provided as evidence.
The form must be completed before you buy your property.
The form must be completed by a competent person who:
- has previously consulted with you or your dependent child, as part of their professional practice
- holds a reasonable belief that you or your dependent child has experienced family violence within the 5 years before the transaction date.
The competent person declaration at no point seeks any detail (specific or general) about the family violence.
A competent person is a person who in their professional practice is qualified to provide a professional service in relation to any of the following:
- a health practitioner registered to practice in any of the following health professions:
- Aboriginal and Torres Strait Islander health practice
- medical
- midwifery
- nursing
- psychology
- an employee of the Territory providing professional services related to child welfare
- a person with a social work qualification that provides eligibility for membership of the Australian Association of Social Workers
- a member of the Human Rights Commission
- the Aboriginal and Torres Strait Islander Children and Young People Commissioner.
- a mandated reporter can make a declaration if it involves a dependent child.
A competent person also includes a person who is employed by a non-for-profit that receives funding from the Territory to provide professional services for any of the following:
- family violence
- sexual assault
- a refuge or other emergency accommodation for people in crisis
- children or young people, including their families
What happens if you do not have the evidence explained in 1 or 2?
If you do not have evidence explained in 1 or 2, you may still be eligible for a waiver (partial or full) from conveyance duty (stamp duty). This is if you have owned property in the last 5 years. However, you will need to provide evidence of the family violence. A statutory declaration made by you will not be enough.
Additionally, you must still meet the requirements of the HBC, such as the income test, which exempts the income of the domestic partner associated with the family violence. The same limit on the amount of concession also applies.
The income test and limit on the amount of the concession do not apply for a property transaction date from 1 July 2026.
How to request a waiver of duty
Email your request for a waiver of conveyance duty to duties@act.gov.au and include the following information:
- details of your family circumstances
- any evidence you can provide to show that you have experienced family violence within the past 5 years
- contract for sale
- for property transaction dates before 1 July 2026, evidence of assessed taxable income for all applicants (full income tax returns from the year prior)
- for property transaction dates before 1 July 2026, birth certificates of youngest child (this will determine income threshold for applicants)
If you are requesting a waiver from duty, you do not need to add a concession code on the Buyer Verification Declaration form. Instead, an assessment of duty will be made while your request for a waiver is considered. If you are eligible, a (full or partial) duty waiver will be provided.
For more information about requesting a waiver, email Duties@act.gov.au.
Related party transactions – evidence of value
A full property valuation report by a certified valuer may be requested by the ACT Revenue Office for conveyance duty purposes. If requested, it must have a valuation date within 3 months of the property transaction date.
Claim for the Home Buyer Concession Scheme
Once you have checked you meet all the HBC requirements explained on About the Home Buyer Concession Scheme, you can make a claim.
Claim the HBC on your Buyer Verification DeclarationNext steps
Your HBC claim does not go through an assessment process. We will issue you with a notice of assessment for duty, based on your self-assessed claim. This will have the conveyance duty concession applied.
You do not have to take any further action unless your circumstances change, then you need to notify us.
After you’ve received your assessment, we may contact you to verify your eligibility for the concession. For example, we may require you to give us copies of any documents that support your eligibility (as explained under the evidence sections). We may also ask you to prove you have met your residence requirements at the home. Due to this, you need to keep copies of your supporting documents for at least 5 years after the transaction date of buying your property or land.
Late applications
If you do not claim for the HBC using the Buyer Verification Declaration form before you register your transfer, you can submit a late application. This must be done within 12 months of the date you lodged your transfer of the eligible property with ACT Land Titles.
When we receive your application, we may contact you to verify your eligibility for the concession. We will then advise you of the outcome of your application.
Note: You cannot make a late application to defer your duty.
Apply for a concession, exemption or correction of duty after registration of titleYour obligations and responsibilities
All concession and exemption applications through the ACT Revenue Office are self-assessed. You are obligated to make sure you can meet (or will meet) all the requirements before claiming for the HBC. This may include seeking independent financial or legal advice.
The notice of assessment you receive will be based on the information you provide. The ACT Revenue Office will not confirm whether that information is correct at that time.
The ACT Revenue Office conducts compliance checks on eligibility for claimed concessions. If it is determined that you have not met all the requirements, a reassessment may be issued. Penalty tax and/or interest may apply. The default rate for penalty tax is 25 per cent, though the imposed rate can vary depending on your conduct.
It is important that you remember to meet all the requirements, this is both before and after you receive your notice of assessment, including:
- for transaction dates before 1 July 2026, checking your income for the previous financial year was under the threshold
- meeting the residence requirement (eligibility requirement 4) to live in your new home continuously for one year. If you have purchased vacant land, you must reside on it within one year from the date you receive the certificate of occupancy.
If you have any concerns about meeting your requirements, you should contact us as early as possible.
You need to keep copies of your supporting documents for at least 5 years after the transaction date of buying your property. Due to the nature of the requirements, compliance checks may occur over 2 years or more after the assessment.
Contact us
Operations Duties Team:
- Phone: (02) 6207 0028, option 3
- Email: duties@act.gov.au