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Update to Requisitions on Title
The Conveyancing Committee has published new Requisition 45 to coincide with the commencement of the Residential Zoned Land Tax (RZLT) which was introduced in the Finance Act 2021.
The first liability date for RZLT was 1 February 2025.
This new requisition is being inserted at the end of the existing Requisitions on Title 2019 for convenience but will be inserted more appropriately when the ongoing review of the Requisitions is completed.
This note is produced for conveyancing purposes only. It ought not to be relied upon as an interpretation of Part 22A of the Act.
Where appropriate specialist tax advice ought to be obtained in respect of liability or potential liability to RZLT.
