The land transaction return makes provision for a claim to
disadvantaged areas relief.
The relevant section of the return must be completed and the
return signed in order to claim the relief.
There is no need to send payment with the land transaction
return in respect of a transaction on which full relief is being
claimed.
If partial relief is claimed on a mixed-use property the
payment due on the non-residential element should be submitted with
the land transaction return.
Before making a claim customers are advised to satisfy
themselves that the relief is due and that the relevant conditions
have been met.
In particular, customers should verify that the land is
situated in a designated disadvantaged area and that the relevant
chargeable consideration does not exceed £150,000.
Appropriate contemporaneous evidence should be retained to
support any claim.
However, there is no need to create records that would
otherwise not be available. Estate agents’ specifications,
site plans, planning applications or permissions, marketing
material, photographs and printouts of an internet postcode search
may all provide relevant information
