Tax lawyers I need your skills

My country just introduced vacant land tax (AKA VRLT or WLT in some countries). I’ve just got my first client who has huge amount of land and I’m researching every possible strategy: Ownership restructuring, issues with infrastructure (inability to build), cost of minimum construction required and land reclassification (no longer residential).

Note that marking as primary residence or simple intent to build do not work.

Any guidance in any way would help. I’m a new tax attorney, and I’m stressed out of my mind. I’ve already consulted real estate attorneys and engineers to understand the land specifics but nothing other than the couple strategies I mentioned.

Anyone has ever worked on this kind of tax before?

Location: Kuwait