Category 6: Land and property
Threshold for registration
47.Members must register, subject to the paragraphs below, any land or property in the UK or elsewhere which:
what is a portfolio in this context?
ii)alone or together with other properties owned by the Member, provides rental income of more than £10,000 in a calendar year.
do we capture income
a)The type of property; e.g. whether business or residential, and if land, the type of use to which it is put; and
how do we handle split between land and property?
b)Its location, for example the relevant local authority area; and
overseas holdings?
register of local authorities?
but… they’re subject to lots of change…?
c)Whether the holding falls to be registered under (i) and/or (ii) of paragraph 47 above. If the rental income is paid to another person or organisation, this should be stated;
“falls to be registered”? eh?
what about rental income that isn’t paid to another person?
do we need to capture another person or which person?
d)The date on which the land or property was acquired, or when the value of the property (or the rental received) achieved registrable value. (If the value of the land or property is close to the threshold for registration, the Member should periodically check its value and, if it exceeds the threshold, should register it within 28 days of the date of that valuation.)