The Land Transaction Tax (Administration) (Wales) Regulations 2018

PART 2 WRA Certificates

Conditions to be met before a WRA certificate is issued

3.—(1) Subject to paragraph (2), a WRA certificate must be issued where WRA is satisfied that—

(a) a return has been made in respect of a notifiable land transaction; and

(b) the return (together with any other returns that are required)—

(i) has been completed; and

(ii) includes the declaration required by section 53 of the LTT Act.

(2) Where a return relates to a chargeable transaction, WRA must also be satisfied that—

(a) the return includes a self-assessment as required by section 44(2)(b) of the LTT Act; and

(b) on the basis of the information contained in the return, the self-assessment appears to be correct.

Form and content of WRA certificates

4.  A WRA certificate must be in writing and must contain the following information—

(a) the address of the land to which the transaction relates;

(b) any title number of the land in the register of title maintained by the Chief Land Registrar which has been provided in the return;

(c) any National Address Gazetteer unique property reference number which has been provided in the return;

(d) a description of the transaction;

(e) the effective date of the transaction; and

(f) the name of the buyer and seller.

Duplicate WRA certificates

5.  If WRA is satisfied that a WRA certificate has been lost or destroyed, a duplicate WRA certificate may be issued.

Multiple WRA certificates

6.—(1) Where a return is made relating to more than one transaction, the buyer may request that WRA issues separate WRA certificates in respect of each of the transactions to which the return relates.

(2) Where the buyer makes a request under paragraph (1), WRA must provide separate certificates in respect of each of those transactions.