Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 5 paragraph 30

Application of residential property definition rules

Paragraph 30 of Schedule 5 confirms that the detailed rules used to determine whether a property counts as residential property (as set out in section 59) also apply when working out whether a property is residential for the purposes of the multiple dwellings relief provisions in this part of the schedule.

• The rules for classifying property as residential under section 59 are imported into the multiple dwellings relief provisions.
• Specifically, subsections (3) to (6) of section 59 apply — these cover matters such as gardens, grounds, and buildings used for residential purposes.
• This ensures consistency: the same definition of residential property is used both for the main LBTT charging rules and for calculating multiple dwellings relief.
• Practitioners should refer to section 59 to understand the full scope of what constitutes residential property when applying this relief.