What evidence is needed to support an uninhabitable land tax rebate claim

When making an uninhabitable land tax rebate claim, you may be required to provide evidence to support your claim which demonstrates that the property needed substantial work to make it habitable. The exact evidence can vary from case to case. Here are some of the types of evidence that we commonly request:

• Surveyor's Report: A comprehensive surveyor's report documenting the property's condition and stating that it is uninhabitable or in need of substantial renovation. The report should highlight the specific issues or defects rendering the property uninhabitable.

• Photographs: Clear and detailed photographs of the property showcasing the areas that are uninhabitable or require significant repairs. Photographs can provide visual proof of the property's condition. These should accurately represent the state of the property on the date of purchase.

• Structural Reports: If there are structural issues with the property that make it uninhabitable, a structural engineer's report can provide strong evidence to support this. This report should outline the specific structural problems and their impact on the habitability of the property.

• Planning Permission or Building Regulation Approval: If the property requires planning permission or building regulation approval for renovation work, providing the relevant documentation can evidence your claim.

• Quotes or Invoices: Quotes or invoices for the required renovation work. These quotes can evidence the necessary repairs or renovations.

• Communication Records: Keeping a record of any communications with relevant parties, such as the seller, estate agent, or contractors, is useful. These records can provide additional evidence of the property's condition and the steps taken to assess its habitability.

Each case is unique, and the Revenue authorities may have specific requirements for the evidence they expect to support an uninhabitable land tax rebate claim. Consulting with a Mirador tax advisor who specialises in SDLT will help you understand the specific evidence needed for your claim, the strength of that claim, whilst ensuring compliance with HMRC regulations.