Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 4A paragraph 1

Eligibility for relief

Schedule 4A paragraph 1 sets out the conditions that must be met for a buyer to claim first-time buyer relief from Land and Buildings Transaction Tax.

• The transaction must involve buying a major interest in land that is entirely residential property and includes a dwelling.
• Every buyer in the transaction must be a first-time buyer who intends to live in the dwelling as their only or main residence.
• The transaction must not be linked to other transactions, unless the linked transaction only involves associated garden, grounds or other land enjoyed with the dwelling.
• The transaction must not be subject to the Additional Dwelling Supplement (the surcharge applying to second homes and buy-to-let properties).