Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 5 paragraph 25

Definition of a dwelling

Paragraph 25 of Schedule 5 defines what counts as a dwelling for the purposes of LBTT.

  • A building or part of a building qualifies as a dwelling if it is used as a single dwelling.
  • It also qualifies if it is suitable for use as a single dwelling, even if not currently occupied.
  • A building in the process of being constructed for use as a single dwelling is included.
  • A building being adapted (i.e. converted) for use as a single dwelling also counts.

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