20250723 11434800 1.0 TRUE Urban Development Zones A SARS/ City initiative introduced in 2003, premised on tax incentives within specific city precincts linked to urban renewal and reinvestment. The aim of the UDZ is to stimulate private sector-led residential and commercial development in inner-city areas with developed public transport facilities by means of a tax incentive administered by SARS. Spatial Planning and Urban Design