The Land Use Charge (LUC) is a consolidation of all Land Based Rates and Charges payable in Edo State. It is an annual charge (tax) payable on all real property situated within the territorial boundaries of Edo State. The term “real property” includes a parcel of Land, an Improvement of Land, a wharf or pier. The LUC was signed into Law on the 7th of December 2012 and amended in 2013. Implementation began in 2014 with the issuance of the first Demand Notices
HOW THE LUC IS CALCULATED
The LUC of a property is calculated form the valuation of the property based on:
The size of the land
The usage of the property
The size of the building on the land
The location of the property
For each of the following categories the LUC is calculated as a percentage of the LUC valuation
Owner occupied residential: 0.04%
Residential (commercial): 0.2%
Industrial and manufacturing: 0.25%
Certain types of properties are exempt from the Land Use Charge
Approved public places of worship
Owner occupied residential properties of 50 x 100 feet in urban areas
Official palaces of recognized traditional rulers
Community properties solely for the purpose of meetings, recreation e.t.c.
Special exemptions – Residences in densely populated urban areas as gazetted by the Ministry and approved by the Governor
The Edo State Executive Council has approved that all payments less of 10% discount made on or before the due date as stated on the demand notice would be accepted as full and final payment. Note however, that discounts do not apply to late or partial payments.
EDO STATE LAND USE CHARGE 2023
This is to inform the general public of the Edo State Land Use Charge 2023. The general public is advised to carefully study the document with the view to get acquainted. For any comment, concerns, or questions, kindly reachout to our help desk through the various contact channels.