Claim a Land Transaction Tax refund if your property is unsuitable for use as a dwelling

Use this online form to claim a Land Transaction Tax (LTT) refund if your property is unsuitable for use as a dwelling. 

You can make an amendment or claim if you’re: 

• the buyer of the property 
• the solicitor or conveyancer who acted for the buyer in the original purchase 
• someone else authorised to act for the buyer 

Before you start

Read our derelict properties and removal of fixtures and fittings guidance to find out if the property is unsuitable for use as a dwelling.

You’ll need to provide:

• your details 
• the lead buyer’s details if they’re different to your own
• details of the original transaction
• 12-digit unique transaction reference number (UTRN)
• the amount of tax originally paid
• the amount of tax to refund
• bank account and sort code details of the person to receive the payment
• evidence showing the property is derelict or unsuitable for use as a dwelling, such as electronic copies that show:
  • the condition of the property
  • any repair work that's needed

Recommended evidence

We recommend using:

• reports, such as: 
  • Royal Institute of Chartered Surveyors (RICS) homebuyer report
  • surveyors report
  • structural report
  • building inspector report
• photographs of the property’s condition
• sales particulars

In addition to this evidence, you can upload:  

• contract of sale 
• planning permission 
• invoices and receipts for work completed 
• Council Tax exemption form 

Providing evidence will not be the only factor that determines the outcome of a successful refund claim.

Contact us if you need to submit a claim or amendment without supporting evidence.

How we use your information

See our privacy policy for how we use the information you provide.

Support

If you need help or would like this form in a different format, contact us.