Land and Buildings Transaction Tax (Scotland) Act 2013 section 20

The permitted area

Section 20 defines "the permitted area" of land associated with a dwelling for the purposes of determining what qualifies as residential property under LBTT.

• The permitted area includes the garden or grounds occupied and enjoyed with a dwelling.
• The standard permitted area is up to 0.5 hectares (approximately 1.24 acres), including the site of the dwelling itself.
• A larger area may qualify if it is required for the reasonable enjoyment of the dwelling, taking into account its size and character.
• Land beyond the permitted area would not be treated as part of the residential property for LBTT purposes.