Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 4 paragraph 19

Definition of a "new dwelling"

Paragraph 19 of Schedule 4 defines what qualifies as a "new dwelling" for the purposes of Land and Buildings Transaction Tax.

• A building or part of a building can qualify as a "new dwelling" in two ways
• A property counts as new if it was built for use as a single dwelling and has never been occupied
• A property also counts as new if it has been converted or adapted for use as a single dwelling and has not been occupied since the adaptation took place
• The key test in both cases is whether the property has been occupied since construction or adaptation