Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 5, paragraph 27

Land that subsists, or is to subsist, for the benefit of a dwelling

Paragraph 27 of Schedule 5 establishes that land which exists, or will exist, for the benefit of a dwelling is treated as forming part of that dwelling for LBTT purposes.

• Land that benefits a dwelling is treated as part of that dwelling.
• This applies whether the land currently exists for the dwelling's benefit or is intended to do so in the future.
• The effect is that such land is not assessed separately but is included within the dwelling itself for tax purposes.
• This ensures that gardens, grounds, and other land serving a dwelling are taxed together with the dwelling rather than as a distinct element of the transaction.