Land and Buildings Transaction Tax (Scotland) Act 2013 section 27

"Refurbishment" of a dwelling

Section 27 of Schedule 4 defines what "refurbishment" means in the context of a dwelling for LBTT purposes.

  • Refurbishment means carrying out works that enhance, or are intended to enhance, the value of a dwelling.
  • Cleaning the dwelling does not count as refurbishment.
  • Works carried out solely to meet minimum safety standards are excluded from the definition.
  • The definition is relevant when determining whether certain reliefs or provisions apply where refurbishment of a dwelling is involved.

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