Land and Buildings Transaction Tax (Scotland) Act 2013 section 8A

Schedule 2A paragraph 8A – Married couples, civil partners and cohabitants buying together

Section 8A modifies how the repayment rules in paragraph 8 work when a dwelling is purchased jointly by two people who are spouses, civil partners or cohabitants.

• This provision applies only where there are exactly two buyers who are married to each other, in a civil partnership, or living together as though married.
• The two buyers must be jointly entitled to ownership (or will become jointly entitled) of the dwelling being purchased.
• When assessing whether the conditions for repayment of the ADS are met, the requirement to sell a previous main residence can be satisfied by either or both of the buyers disposing of their former home.
• However, the conditions relating to intending to live in the new property as a main residence and actually doing so must be met by both buyers together.