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FEES
FAQS
The Fees in the Registers of Scotland Amendment Order 2006 amends
the existing Fees in the Registers of Scotland Order 1995. The
provisions of the 2006 Order came into effect for applications
received on and after 22 January 2007.
1. Dispositions, Standard
Securities and Discharges
2. Miscellaneous Deeds and
Applications
3. Long Leases and Assignations
of Long Leases
4. Other Conveyances or Transfers
5. Voluntary Registration
6. Applications Affecting More
Than One Registered Title And/Or County In The Register Of Sasines
7. VAT and Fees
| 1.
Dispositions, Standard Securities and Discharges |
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Q1.
What is the fee for an application to
register a disposition in the Land Register?
Is there a difference for dispositions submitted for recording
in the General Register of Sasines?
A. For dispositions submitted to the Land
Register, or for recording in the General Register of Sasines,
the fee is calculated on the consideration (including any
VAT payable in respect of the consideration- see Q24) or the
value of the property affected, whichever is higher, based
on Table A below. For example, if the consideration certified
by the applicant is £250,000, then the registration
fee will be £400.
| Conveyance
- TABLE A |
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Consideration/value |
Fee
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Not exceeding
£50,000 |
£30.00
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| £100,000
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£100.00
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| £150,000
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£200.00
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| £200,000
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£300.00
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| £300,000
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£400.00
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| £500,000
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£500.00
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£700,000
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£600.00
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| £1,000,000
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£700.00
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| £2,000,000
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£1000.00
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| £3,000,000
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£3000.00
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| £5,000,000
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£5000.00
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| Exceeds
£5,000,000 |
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Q2.
What is the fee for the registration
in the Land Register or for the recording of a standard
security in the General Register of Sasines?
A. The fee is fixed at £30, unless
the application for registration affects more than one title
sheet, in which case the fee is £30 per title sheet
affected. If the standard security is submitted to the General
Register of Sasines, the fee is also £30, although a
memorandum fee of £30 is chargeable per county if the
deed is being recorded in more than one county.
There is no longer an ad valorem table (formerly Table
B) for calculating the fees for heritable securities, discharges
and related deeds.
Q3.
What is the fee for application for
registration or recording of a discharge
of a heritable security?
A. The fee is fixed at £30, unless
the discharge is registered against more than one title sheet
or is being recorded in more than one county, in which case
the fee is £30 per title sheet or county affected.
Q4. What
is the fee for application for registration or recording of
a deed of restriction of a heritable security?
A. The fee is fixed at £30, unless
the deed of restriction is registered against more than one
title sheet or is being recorded in more than one county,
in which case the fee is £30 per title sheet or county
affected.
Q5.
Are there abated fees
for standard securities or discharges presented with a conveyance
of the same interest in land?
A. No, there are no longer abated fees in
these circumstances and all security related deeds are charged
a fixed fee of £30. This is charged per title sheet
affected by an application in the Land Register, or in respect
of land which has yet to be registered in the Land Register,
per county affected by a memorandum.
Q6. What
is the fee for application for registration or recording of
an assignation of a heritable creditor's interest
in a heritable security or securities?
A. The fee is fixed at £30, unless
the assignation is registered against more than one title
sheet or is being recorded in more than one county, in which
case the fee is £30 per title sheet or county affected.
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| 2.
Miscellaneous Deeds and Applications |
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Q7.
What is the fee to register or record
a Notice of Payment of Improvement or Repairs Grant?
A. The fee is £30, unless the deed
affects more than one registered title or property in more
than one county, in which case the fee is £30 per
title sheet affected or £30 per county, whichever
is appropriate.
Q8. What
is the fee to register a Deed of Conditions
in the Land Register or the General Register of Sasines?
A. The fee is £30, unless the deed
affects more than one registered title or property in more
than one county, in which case the fee is £30 per
title sheet affected or £30 per county, whichever
is appropriate.
Q9. What
are the fees for dual registration of a disposition
or other deed which sets out new real burdens?
A. The fee for dual registration is £30
per title sheet affected by the application for dual registration,
or £30 per deed per county in the Register of Sasines.
Q10. What
is the fee to register a Tree Preservation Order?
A. The fee is £30, unless the deeds
affects more than one registered title or property in more
than one county, in which case the fee is £30 per
title sheet affected or £30 per county whichever is
appropriate.
Q11. What
is the fee to register or record a Notice of Potential
Liability for Costs?
A. If application is made against more
than one title sheet in the Land Register, the fee is £30
per title sheet; otherwise the fee will be £30 fixed.
If the Notice is being recorded in the General Register
of Sasines, then the fee is also £30, except where
it is recorded in more than one county, in which case the
fee is £30 per county.
Q12. What
is the fee to register a Liferent interest
in the Land Register?
A. The fee payable is £30 per title
sheet affected by the application.
Q13. What
is the fee for a Form 8 application (to
update a land or charge certificate to correspond with the
title sheet)?
A. With effect from 22 January 2007, as
a result of the Land Registration (Scotland) Rules 2006,
it will no longer be possible to submit a Form 8 application.
As a consequence, the 2006 Fee Amendment Order makes no
provision for a fee for a Form 8 application.
Q14. What
is the fee for a substitute land or charge certificate?
A. With effect from 22 January 2007, as
a result of the Land Registration (Scotland) Rules 2006,
it will no longer be possible to apply for a substitute
land or charge certificate. As a consequence, the 2006 Fee
Amendment Order makes no provision for a fee for an application
for a substitute certificate of title. |
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| 3.
Long Leases and Assignations of Long Leases |
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| Q15.
How do I calculate the fee for registration
of the grant of a long lease in the Land
Register?
A. To calculate the sum the registration
fee is payable on, multiply the highest annual rent (including
VAT if applicable, see Q24) payable in
the first five years of the lease by 10, then add any premium
(and VAT thereon see Q24), if applicable.
For example, if the annual rent in year 1 is £10,000,
but in terms of the lease the rent will rise to £30,000
in year 3, then the rent required for the calculation of
the fee is £30,000. Assuming that there was no premium
or VAT applicable the fee is based upon £300,000 and
in terms of the Table A of Fee Order, is £400.
Where the lease determines that a review of the rent will
take place within the first five years, but the rent which
will be payable as a result of the review cannot be ascertained,
the rent review is ignored for the purposes of calculating
the registration fee.
Q16. How
do I calculate the fee to register the assignation
of a tenant's interest in a long lease?
A. To calculate the sum the registration
fee will be payable on, multiply the annual rent (including
VAT if applicable) payable at the time of the application
for registration, multiply this by 10 and add any premium
(and VAT thereon), if applicable. Then apply Table A (see
Q1). For example, if the annual rent payable at the time
you apply to register the assignation is £15,000,
and there is a premium for the assignation of £50,000,
then multiply £15,000 by 10, and add the premium,
which is a total of £200,000. The fee in this example
would be £300 in terms of Table A (see Q1).
Q17. What is the fee for a renunciation of the tenant's interest in a long lease?
A. The fee is based on the value of the interest in land transferred by the renunciation, or the consideration paid for the renunciation, whichever is the higher, based on Table A above.
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| 4.
Other Conveyances or Transfers |
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Q18.
What is the fee to register a Contract
of Excambion?
A. All excambions (whether carried out by
a single deed or by more than one deed) induce first registration
in the Land Register. The registration fees are the same whether
the excambion is carried out in one deed or in more than one
deed. A fee is charged for each application for registration,
each fee being based on the value of the interest in the application.
For example, if Property A and Property B are exchanged and
each property is worth £120,000, then the fee for each
application will be £200, a total of £400 in terms
of Table A of the Fee Order (see Q1).
Q19. What
is the fee for recording a Notice of Title
in the General Register of Sasines?
A. In most cases, the fee is based on the
value of the subjects affected by the Notice of Title in accordance
with Table A (see Q1). Where a Notice of Title is
submitted for recording in the General Register of Sasines
on behalf of a local authority as statutory successor to a
previous local authority (and other public bodies, such as
fire and rescue boards, valuation authorities or Health Boards)
a fee of £30 is charged. Where a Notice of Title is
recorded along with a grant of lease or servitude, affecting
the whole or any part of the same subjects, a fee of £30
is charged.
Q20. What
is the fee for an application to give effect to the operation
of a survivorship destination in the Land Register?
A. The fee is £30 per title sheet affected
by the application. |
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| 5.
Voluntary Registration |
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Q21.
What is the fee for a voluntary
first registration in the Land Register?
A. Assuming that the Keeper agrees to accept
your application for voluntary registration (see
Registration of Title Practice Book 2nd Edition for guidance),
then your application for first registration of an unregistered
interest in land will be charged in the same way as a normal
first registration, based on the value of the interest in
land being registered in accordance with Table A (see Q1 above). |
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| 6.
Applications Affecting More Than One Registered Title And/Or
County In The Register Of Sasines |
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Q22.
What fees are to be charged if an application
for registration in the Land Register affects more than one
title?
A. A main fee is charged for the first title
number and £30 for each additional title number affected
by the application. However, if you apply for registration
in respect of a disposition which affects three title numbers,
then the total fees will be based on the amount of the consideration
or the value of the land transferred whichever is the greater
plus £60 for the two additional title sheets affected.
Q23. What
fees are charged for recording a deed by memorandum
in the General Register of Sasines?
A. The fee for recording a deed in an additional
county or counties is £30 per county.
Q24. What
is the fee for a single transaction (not including an Excambion)
which will result in a number of separate applications
to the Land Register and/or a number of deeds presented
for recording in the General Register of Sasines?
A. Where the Keeper has been made aware in
advance of the presentation of applications for recording
or registration, of the nature of a transaction, it is possible
for fee(s) to be paid as follows
• the fee for the first application in the Land Register
or the first deed presented in the Register of Sasines is
based on the total value of the land affected by the transaction,
plus a fixed fee for every other title sheet (or county) affected
by that first application or deed, and •
for each subsequent application in the Land Register or
related deed presented in the General Register of Sasines,
a fee of £30 for each title sheet affected and each
related deed presented in the Register of Sasines.
Applicants should already have contacted the Edinburgh Customer
Service Centre, to ensure that the Keeper agrees to the
applicability of this provision in their case, prior to
submitting their application.
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| 7.
VAT and Fees |
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Q25.
Do I include Value Added Tax
charged on consideration or rent when calculating
fees?
A. Yes, where the fees chargeable are calculated
based on the consideration for a transaction or the rent chargeable
in respect of a lease, then if VAT is chargeable on that consideration
or rent, it should be included in the calculation. |
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