CA25 - Inland Revenue Affidavit Guide - Schedule of Lands and Buildings

This page replaces the old Form C.A.6.

This schedule must be completed in all cases where the assets of the estate include lands and buildings. Additional copies of the schedule should be used if an estate consists of more than five properties.

Milk Quota

Place X in the appropriate box if there is a super levy milk quota attached to any of the property below

Where a super levy milk quota attaches to any agricultural land comprised in the estate, the item of property to which the milk quota attaches should be clearly identified i.e. at 1, 2, 3, 4 or 5 in the schedule. The estimate of market value given for such property should include the value of the milk quota super levy. Enter the number of litres.

Is the estimated value supported by a professional valuation?

Place X in appropriate box to indicate "yes" or "no". If yes, please retain the valuation in the event that it is required for inspection.

Timber

Place X in the appropriate box if any of the property described below is agricultural property which consists of trees or underwood.

Where agricultural property consists of trees or underwood, such property should be clearly identified i.e. at 1, 2, 3, 4 or 5 in the schedule. The estimate of market value given for such property should include the value of the trees and underwood.

Is the estimated value supported by a professional valuation?

Place X in appropriate box to indicate "yes" or "no". If yes, please retain the valuation in the event that it is required for inspection.

Situation of Property

For each property enter the exact location of the property i.e. County, City, Town, Townland or Street and Number.

Enter the Electoral Division or Ward. This information can be obtained from the Local Authority, i.e. County Council or City Council, for the area in which the property is located.

Area

Enter area in hectares (1 hectare = 2.47 acres)

Estimated market value of property

Enter an estimate of the market value of the property at the date of death.

Tenure

If the estate comprises a leasehold in land or buildings, enter the date and the length of the term of such lease.

If a leasehold is held, the title deeds of the relevant property will indicate this.

Example: Lease dated 27/05/1950 - 999 years

If registered, enter the folio number.

Information regarding the tenure of property, e.g. whether registered or not registered, folio numbers etc., can be obtained from the relevant Land Registry Offices set out in Land Registry - Addresses & Telephone numbers .

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