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Land and building collection tool: Occupancy changes

As you work through the LBCT return, you may need to add, amend or delete an occupancy. Using our fictitious Coketown Academy Trust, this guidance will show you how to deal with occupancy related changes in the form.

• Adding an occupancy

• Changing an occupancy description or type

• Amending data within an occupancy

• Deleting an occupancy

The aerial map for Coketown looks like this.

According to this map, Coketown has the following occupancies and assets:

Occupancy	Route	Asset
Occupancy 1 - Woodlands	Church owned land	A11 - land
Occupancy 2 - Main site	Freehold	A21 - Land and playing fields, A22 - Main school block, A23 - Sixth form block, A24 - Basketball/netball courts, A25 - Arts and drama block, A26 - Y7 - 9 MUGA
Occupancy 3 - Sixth form area	Leasehold	A 31 - Land

Scenario 1 - Adding an occupancy

In this example, you want to add the 鈥楽ixth form area鈥� as an occupancy.

To do this, in the section entitled 鈥楥heck your occupancies鈥� (shown below), click on 鈥楢dd a new occupancy鈥�. Fill in the required fields and add any assets. You can read more about assets in our main guidance. In the case of Coketown, the only asset within the sixth form area (occupancy 3 on the map) is the land for the site. On the 鈥榓dd assets鈥� page, click on 鈥榓dd new asset鈥� and complete the follow up questions for a land asset.

Scenario 2 - Changing an occupancy description or type

You might need to change either an occupancy description, occupancy type or both. In this example, we will look at both using the following information.

Field change relates to	Current entry on return	Change to
Occupancy description	Main school site and woodland area	Main Site
Occupancy type	Leasehold	Freehold

Navigate to the 鈥楳ain school site and woodland area鈥� occupancy and amend the 鈥楧escription of the site鈥� and 鈥極ccupancy type鈥� boxes 鈥� as shown below. If you make a change to some important fields, we will ask you to tell us the reason why. Remember to review the rest of the section of the form as there may be additional questions to complete.

Scenario 3 - Amending data within an occupancy

You may need to add or amend other information within your occupancies. For example:

• landlord name
• Land Registry deed of register number
• length of lease years
• monthly rental payment amount

To do this, go to the relevant field within the occupancy and make the required changes as you work through the questions. Remember that for some important fields we ask for a reason for making the change.

Scenario 4 - Deleting an occupancy

You might need to delete an occupancy if:

• it鈥檚 been entered in error (usually because it has or should be recorded as an asset)
• it鈥檚 a duplicate
• it no longer exists

When an occupancy is deleted, all associated assets and documents will also be removed. You should therefore ensure that you save any documents and information that might be needed for further completion of the form before you delete the occupancy.

Worked example

In this scenario, the trust has incorrectly reported the 鈥楢rts and drama鈥� block as an occupancy as well as an asset within another occupancy (the latter being correct).

Find the 鈥楢rts and drama block鈥� occupancy in the list of occupancies and select 鈥檙emove occupancy鈥�.

From the drop-down list that appears, choose 鈥榬emoval of invalid occupancy鈥� followed by 鈥榙elete occupancy鈥�. Once done, this action cannot be reversed.

The page will update and the user should click 鈥榮ave and back to academy index鈥�.