The grant or surrender of an easement can be self-assessed if:
- it is a grant or surrender from -
- a Government authority (public authority exemption - section 92)
- a provider of utility services
- natural persons
- there is evidence retained to support that there is no consideration or else nominal value when the parties do not include a government authority or utility service provider and
- the grant or surrender is between parties at arm’s length.
This applies to the acquisition of new dutiable property in relation to the grant of an easement, or the surrender of special dutiable property in relation to the surrender of an easement.
If there is only a servient tenement land ID (i.e. an easement in gross), use the same land ID for both the servient and dominant tenement land details when self-assessing the transaction.
Use this checklist to see if the transaction can be self-assessed.
- The answers provided by your client must be used when entering the transaction details into Online Duties.
- Please retain a copy of the checklist for auditing purposes.
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