Land Transaction Tax return guidance - About the land

You can add additional parcels of land by returning to the summary screen for each draft return.

Use the address lookup to find your property so that we have accurate data. If you cannot find the right address in the lookup you can enter it manually.

If the land does not have a postal address, include a description of where the land is situated in relation to prominent surrounding features.

If there is no postal address, you must provide the Valuation Office with a plan of the land. The plan must include the dimensions and full description of the boundaries, and the Unique Transaction Reference Number (UTRN) we’ll provide you with. You can send this information electronically to the Valuation Office Agency at sdlt@voa.gov.uk

Enter the local authority responsible for the area in which the land is situated. You must enter the appropriate local authority from the list.

This will be automatically populated when you select an address using the postcode look up. If you’ve entered the address manually, you’ll need to manually enter the unique property reference number.

If the property is registered, give the title number.

If more than one title relates to separate areas of the property, enter all titles.

If the entire parcel of land and its boundaries are situated wholly within Wales, answer ‘No’. If part of the land and its boundaries are situated in Wales, and part in England (no matter how small that part), answer ‘Yes’.

You may want to use our checker to find out if a postcode is located in Wales for LTT.

Further guidance relating to cross-title transactions

If this is a cross-title transaction, enter the total consideration being made for the totality of the titles, including the parts both in England and Wales.

The amount you enter as consideration should include the following where appropriate:

• the total consideration in money or money’s worth given by the buyer in whatever form for the land or property
• the total consideration given for the assignment
• any premium
• if there’s a legal requirement for LTT to be paid on the market value, state the market value
• any VAT actually payable

Where the transaction involves a lease, the consideration should not include rent.

Enter the amount rounded down to the nearest pound.

Agricultural land is land that’s mainly used for agricultural purposes, such as for rearing of livestock or production of crops or similar.

Development land is land the buyer is purchasing to develop for residential, commercial or civil engineering purposes. It need not have planning permission.

If the land meets either of these definitions, answer ‘Yes’.

In all other cases, answer ‘No’.

If the transaction relates to agricultural or development land, you must enter the area. Select either square metres or hectares. Do not use any other unit of measurement.

• If entering square metres, enter a whole number rounded down to the nearest square metre. 
• If entering hectares, round down to the nearest 2 decimal places.

If there are any minerals or mineral rights reserved, this will be shown on the title deeds. If such rights exist, answer ‘Yes’ irrespective of who holds those rights.

Otherwise, answer ‘No’.

If land forms any part of the consideration between the buyer and seller, answer 'Yes'. Otherwise, answer ‘No’.

If the land is exchanged, enter the postal address of the land that was part exchanged.