Land and Buildings Transaction Tax (Scotland) Act 2013 section 18

"Dwelling" includes land occupied and enjoyed with the dwelling as its garden or grounds

Section 18 of Schedule 4 clarifies that the definition of a "dwelling" for LBTT purposes extends beyond the building itself to include associated garden and grounds.

• The definition of "dwelling" is not limited to the physical building alone.
• Land that is occupied and enjoyed with the dwelling counts as part of the dwelling.
• The land must serve as the garden or grounds of the dwelling to be included.
• This broader definition affects how residential LBTT rates and reliefs apply to a transaction.