The parcel of land forms part of the University’s main sports complex and as such is a key element of the overall operational land use for the site
On this basis, we believe that the land does not come within the definition of ‘vacant or idle land’ to which the tax applies, as set out in the Act and the RZLT Guidelines:
‘As the aim of the taxation measure is to activate vacant or underused land for provision of housing, land which is located within mixed use zones, which permit a variety of uses including residential should only be considered to be in scope for the tax where they are vacant or idle. Setting out the text in the legislation ‘vacant or idle land’ means land which, having regard only to development (within the meaning of the Act of 2000) which is not unauthorised development (within the meaning of the Act of 2000), is not required for, or integral to, the operation of a trade or profession being carried out on, or adjacent to, the land;’ the first step is to determine if the development on the land is required for or integral to a trade or profession being carried out on the land or adjacent to the land. The second step is to determine if the development is unauthorised.’ [Emphasis added]
Furthermore, the land is out of scope by reference to 653B(c)(iii):
(iii) That it is reasonable to consider is required for, or is integral to, occupation by—
(I) social, community or governmental infrastructure and facilities, including infrastructure and facilities used for the purposes of public administration or the provision of education or healthcare,
(II) Transport facilities and infrastructure,
(III) Energy infrastructure and facilities,
(IV) Telecommunications infrastructure and facilities,
(V) Water and wastewater infrastructure and facilities,
(VI) Waste management and disposal infrastructure, or
(VII) Recreational infrastructure, including sports facilities and playgrounds,
(iv) that is subject to a statutory designation that may preclude development, or
(v) On which the derelict sites levy is payable in accordance with the Derelict Sites Act 1990.