SDLTM62320 | Processing - what forms to use to notify a land transaction: further guidance for completing forms SDLT1, SDLT3 and SDLT4 - further guidance for question 29 SDLT1, local authority number

From April 2015 SDLT will no longer apply to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Full details can be found at the Revenue Scotland website .

Since 1 April 2018 Land Transaction Tax (LTT) applies to land transactions in Wales. LTT is operated by the Welsh Revenue Authority. More detail can be found on their websiteSince 1 April 2018 Land Transaction Tax (LTT) applies to land transactions in Wales. LTT is operated by the Welsh Revenue Authority. More detail can be found on their website https://gov.wales/funding/fiscal-reform/welsh-taxes/land-transaction-tax/?lang=en

From 1 October 2014, anyone who files a return on paper (form SDLT1) must enter a valid Local Authority code. Returns which do not include a valid code will be rejected.

This is question 29 on the paper SDLT1 (1.29 online).

You must answer this question.

Give the number of the local authority in whose area the lead property is situated. If a property straddles a local authority boundary enter the code for either, preferably the authority into whose area most of the property falls.

A list of local authority codes is given below. It includes some authorities which no longer exist. This is to allow for late notification of a transaction so the appropriate local authority at the effective date can be shown.

Since the list was compiled some authorities have merged or been reorganised. If the new local authority does not appear in the list below you should use the code for the local authority prior to the change.

This guidance also applies to question 2 of SDLT3 and question 10 of SDLT4.

Alphabetical list of Local Authorities with codes