S18.13 Land Transactions Involving Multiple Properties

Where a number of properties are transferred as part of the one transaction the purchaser need only make one Land Transaction return to the Revenue. Similarly if properties are transferred as part of a series of transactions or a single scheme they are described in Section 108 of the Act as linked transactions. This does not mean that the purchaser will only receive one Revenue certificate. Rather they have the choice to obtain one certificate for each individual property.

The Keeper’s guidance to the profession is that where a number of properties are conveyed in one deed then only one certificate with a schedule appended listing the properties is required. If the properties are each to receive a separate title sheet intake staff will photocopy the certificate along with the deed. Conversely if a number of properties are being conveyed, each in a separate deed, a separate Revenue Certificate should be obtained for each deed.