Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 5 paragraph 4

Transactions involving multiple dwellings

Schedule 5, paragraph 4 defines the type of transaction that qualifies for the multiple dwellings rules, requiring that the transaction must involve an interest in at least two dwellings.

• A transaction qualifies under this paragraph if its main subject matter is an interest in at least two dwellings.
• The transaction can also qualify if it involves an interest in at least two dwellings together with other property that is not residential.
• This paragraph sets the entry threshold for the multiple dwellings relief provisions — a single dwelling purchase does not qualify.
• The focus is on what constitutes the main subject matter of the transaction, not ancillary elements.