n IMIESA - Incentivising regeneration : urban development

Volume 30, Issue 10
  • ISSN : 0257-1978
  • Author
  • Source : IMIESA, Volume 30, Issue 10, Oct 2005, p. 55
  • Accreditation : Department of Higher Education and Training (DHET)



Extracted from text ... URBAN DEVELOPMENT Incentivising regeneration The Urban Development Zone (UDZ) tax incentive is an innovative scheme aimed at encouraging inner city renewal across South Africa. Any individual or entity that owns property and pays taxes may claim the benefits of the UDZ incentive. This takes the form of a tax allowance that covers an accelerated depreciation of investment made in either the refurbishment of existing property, or in the creation of new developments within the inner city, over a period of five or 17 years. Guide to the UDZ tax incentive Prepared by City of Johannesburg At the end of 2003, ..

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