The Amlak Real Estate Newspaper publishes the text of the definitions in the Executive Regulations for Vacant Land Fees

Chapter One

Definitions

Article 1:

For the purposes of these regulations, the following words and phrases shall have the meanings set forth opposite each of them wherever they appear, unless the context requires otherwise:

The Minister: The Minister of Housing.

The Ministry: The Ministry of Housing.

Regulation: White Land Fees Regulation.

Regulations: Executive Regulations of the System.

Vacant Land: Land that has not been developed for its designated purpose, in accordance with the relevant laws and regulations in effect at the time of the announcement.

White Land: Any vacant land designated for residential or residential-commercial use within the boundaries of the urban area.

The Taxpayer: is the natural or legal person in whose name the title deed for the land subject to the tax was registered at the time the relevant decision was issued; this includes their heirs or successors.

Announcement: This includes the announcement issued by the Ministry regarding land subject to the fee within a phase of the schedule, as specified in Article 6 of the regulations.

Developed Land: This refers to vacant land whose master plan has been finally approved by the competent authority.

Urban development: For undeveloped land, this refers to the completion of its development in accordance with the regulatory requirements in effect at the time its plan was approved; for developed land, it refers to the completion of residential structures on it, excluding fencing and similar structures, and in accordance with the building permits issued for them.

Decision: This is the Minister’s decision to subject a specific parcel of land to the application of the fee.

City: Any population center, whether in a city, governorate, or district.

Urban Area Boundaries: The lines shown on urban area maps and documents that illustrate the various stages of urban development and development protection zones, and represent the appropriate boundaries for the localization of urban activities and the accommodation of urban growth over a specific period of time.

Public utilities: Road, water, electricity, telephone, sanitation, and stormwater drainage networks.

Public services: Religious, educational, health, security, and similar services not covered by the statutory planning ratio.