White male land owners denied tax exemption
• Govt issues new list of potential beneficiaries
A new list of Namibians who may benefit from land tax exemption leaves the country's white male population as the only group that may not profit from the scheme.
White male farm owners are the only Namibians that must pay land tax and cannot apply for any exemption, a government notice has revealed.
The notice, issued by valuer-general in the land reform ministry Rudolf !Nanuseb, stipulates who may benefit from land tax exemption application procedures.
According to the document, land tax exemption is issued as provided for in terms of the Land Reform Act, and as contemplated by the Namibian Constitution. Namibians who are eligible to apply for land tax exemption are those previously disadvantaged and those farming on agricultural land used for non-profit or gain activities of a church, mission, hospital, school or hostel.
Those on agricultural land that is primarily used for activities of any state-aided institution as defined in the Sales Tax Act may also be exempted from land tax.
All women, irrespective of their race, are also exempted.
White male land owners do not fall under any of the categories identified to benefit from land tax exemptions.
Article 23 of the Namibian Constitution defined ‘previously disadvantaged’ persons as those who have been socially, economically or educationally disadvantaged by past discriminatory laws or practices that existed prior to independence.
Only foreigners and white men
Contacted for comment, !Nanuseb said all farmers are liable for land tax, except those who apply for exemption.
He added that foreigners, irrespective of their race or gender, must all pay land tax, while previously disadvantaged persons who chose to contribute can also pay tax on their land.
Independent agriculture expert Wallie Roux said tax exemption is not automatic, but if everyone in those categories were exempted, it would practically mean that only white male Namibian farmers will never benefit from any land tax exemption.
“According to the law, all commercial farm owners must pay land tax, but then there is this list of exemptions,” he said.
For the land tax exemption to be considered, a fully completed application form is required, as well as the land tax assessment for the financial year applied for, an identity document and power of attorney - when the application is made on behalf of the farm owner and executorship in cases of estates.
According to !Nanuseb, all applications are considered.
Court action
The ministry said in a recent public notice that land tax assessments for all commercial agriculture land for the financial years 2017/2018, 2018/2019, 2021/2022 and 2022/2023 were posted on 29 November 2023.
“If an owner fails [to pay] land tax or interest when it is due and payable, the amount owed shall be recovered through court action as provided under the land valuation and taxation regulations.”
Exemption applications opened on 29 November 2023, and close on 31 March.
The notice, issued by valuer-general in the land reform ministry Rudolf !Nanuseb, stipulates who may benefit from land tax exemption application procedures.
According to the document, land tax exemption is issued as provided for in terms of the Land Reform Act, and as contemplated by the Namibian Constitution. Namibians who are eligible to apply for land tax exemption are those previously disadvantaged and those farming on agricultural land used for non-profit or gain activities of a church, mission, hospital, school or hostel.
Those on agricultural land that is primarily used for activities of any state-aided institution as defined in the Sales Tax Act may also be exempted from land tax.
All women, irrespective of their race, are also exempted.
White male land owners do not fall under any of the categories identified to benefit from land tax exemptions.
Article 23 of the Namibian Constitution defined ‘previously disadvantaged’ persons as those who have been socially, economically or educationally disadvantaged by past discriminatory laws or practices that existed prior to independence.
Only foreigners and white men
Contacted for comment, !Nanuseb said all farmers are liable for land tax, except those who apply for exemption.
He added that foreigners, irrespective of their race or gender, must all pay land tax, while previously disadvantaged persons who chose to contribute can also pay tax on their land.
Independent agriculture expert Wallie Roux said tax exemption is not automatic, but if everyone in those categories were exempted, it would practically mean that only white male Namibian farmers will never benefit from any land tax exemption.
“According to the law, all commercial farm owners must pay land tax, but then there is this list of exemptions,” he said.
For the land tax exemption to be considered, a fully completed application form is required, as well as the land tax assessment for the financial year applied for, an identity document and power of attorney - when the application is made on behalf of the farm owner and executorship in cases of estates.
According to !Nanuseb, all applications are considered.
Court action
The ministry said in a recent public notice that land tax assessments for all commercial agriculture land for the financial years 2017/2018, 2018/2019, 2021/2022 and 2022/2023 were posted on 29 November 2023.
“If an owner fails [to pay] land tax or interest when it is due and payable, the amount owed shall be recovered through court action as provided under the land valuation and taxation regulations.”
Exemption applications opened on 29 November 2023, and close on 31 March.
Comments
Namibian Sun
No comments have been left on this article