Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 5 paragraph 26

Land that is, or is to be, occupied or enjoyed with a dwelling

Paragraph 26 of Schedule 5 establishes that garden or grounds land associated with a dwelling, including any buildings or structures on that land, is treated as part of the dwelling itself for LBTT purposes.

• Any land occupied or enjoyed with a dwelling as its garden or grounds is treated as part of the dwelling.
• This also applies to land that is intended to be occupied or enjoyed as garden or grounds in the future.
• Any buildings or structures situated on such garden or grounds land are likewise treated as part of the dwelling.
• This means the residential rates of LBTT apply to the garden, grounds and any structures on them, rather than non-residential rates.