Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 5 paragraph 24

Definition of a dwelling

Paragraph 24 of Schedule 5 introduces the part of the schedule that establishes the rules for determining what qualifies as a dwelling for the purposes of the additional dwelling supplement (ADS) provisions.

• This paragraph introduces the rules used to define what counts as a dwelling
• The definition of a dwelling is critical because the ADS only applies to transactions involving dwellings
• The detailed rules for the definition are set out in the paragraphs that follow within this part of Schedule 5
• Whether a property meets the definition of a dwelling determines whether the ADS charge can arise