IS THE LAGOS STATE LAND USE CHARGE LAW (LUCL), 2018 FAIR TO ALL?

By 'Dare Idowu INTRODUCTION Prior to the enactment of Lagos Land Use Charge Law No 11 of 2001, the confusion that prevalent in the mann...






By 'Dare Idowu




INTRODUCTION

Prior to the enactment of Lagos Land Use Charge Law No 11 of 2001, the confusion that prevalent in the manner in which the local government administered arbitrary levies could be better imagined than experienced. So, the advent of this law seems to have brought a great relief to Lagos residents as many of these multiple levies were consolidated into a singular law. What that means is that, there would be a clear path in the administration of the levies and value for money is guaranteed. A snag in the implementation of this law is the failure of the government to review it at regular basis of 5 years.

Substantially, the 2018 amendment of the law was built on the premise of the original law with some modifications. These modifications or innovations have generated furore in the public domain and require a dispassionate assessment.

MAIN CONTENT OF THE LAW
Property Type 2001 LUCL 2018 LUCL
Commercial property used for residential 0.65% 0.76%
Commercial property used for business 1.75% 0.76%
Industrial premises used for manufacturing 0.5% 0.256%
Owner occupier residential 0.15% 0.076%
Long lease occupier of 10 years.
Vacant property and empty land 0.076%

Taking in turn, where a Commercial property is being used as Residential, the rate has only been increased by 0.01%. The rise may seem right in view of the usage of the property against what the law permit such property to be used for.

Next is, Commercial property being used for Business which has been reduced by 0.99%. This is good from the angle of encouraging businesses to grow and entrepreneurial development.

Government is also particularly interested in the manufacturing sector as the driver of industrialisation as the rate has been reduced by about half (-0.44%).

Residential property as occupied by the owner has been reduced by -0.074% which looks good for the owners.

On the whole, as it relates to the rate charged, the government is mindful of the need to boost the manufacturing sector including businesses by cutting the rates while consideration through relief is given to the residential building occupied by the owners.

GREY AREAS
The first obvious one is turning a tenant to an owner through the back door by asking a 10 year leasehold tenant to pay land use charge. I think the act failed woefully by failing to differentiate between Finance or an Operating Lease. Demanding payment for land use from a tenant is an indirect way of conferring an illegal ownership right on the tenant.

In the same vein, charging a vacant land may seem reasonable to encourage the owners to develop. The missing link is that, the act over assumed that majority is holding undeveloped land for investment motives. This may not be right in all cases. For instance, some of the government schemes lack basic infrastructure which may be a good disincentive to develop such land. Therefore, if government cannot deliver on basic amenities on its schemes, what do we expect from private developers or owners? Again, developing property in Lagos requires huge amount of financial resources which many do not have as the bank lending rate is beyond reach.

THE USE OF MARKET VALUE
The use of market value for this exercise is not a bad one if government had been proactive. This will entails government reviewing the property value every 5 year as stipulated by the law. Having failed to comply with its own law and attempting to crystallise over 16 years valuation at once will no doubt send a wrong signal.

SUGGESTIONS
Firstly, the 40% relief in the act should be applied on the value of the property before the stipulated rates are applied. By so doing, there would be less resistance to pay.

Expunge the 10 years lease rental by focusing on ownership particularly where there is no clear or implied intention to buy the property under consideration by the leasee.

CONCLUSIONS

The need to renew and create new infrastructure in Lagos cannot be over emphasized for a population of over 20 million people and a mega city status. So, the current effort of the government in this direction is commendable. Be that as it may, government must not ride a willing horse to death by over levying or taxing the people. While the percentage of those in the tax net may be low, government must find away to bring more people into the net and not over burden those who are already paying their taxes and dues as at when due.

Permit me to ask again, is the amended land use charge law 2018 fair to all?

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Welcome to Dare Lasisi's blog!: IS THE LAGOS STATE LAND USE CHARGE LAW (LUCL), 2018 FAIR TO ALL?
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