S18.5.1 What is a Certificate?

A certificate is simply a form of evidence that must be presented to the Keeper at the time the application for registration is submitted. This memo sets out the general circumstances in which the applicant must submit a certificate. Section 79(3) provides for two generic types of certificate, namely a Revenue certificate and a Self-certificate.

Section 79(3) reads as follows;

‘The certificate must be either –

a certificate by the Inland Revenue (a ‘Revenue certificate’) that a land transaction return has been delivered in respect of the transaction, or
a certificate by the purchaser (a ‘self certificate’) that no land transaction return is required in respect of the transaction.’

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