Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 5 para 14

Subsidiary dwellings excluded from qualifying dwelling status

Schedule 5 paragraph 14 provides that a purchased dwelling cannot be treated as a qualifying dwelling for higher rates purposes if it is subsidiary to another purchased dwelling in the same transaction.

• A dwelling that is subsidiary to another purchased dwelling in the same transaction does not count as a qualifying dwelling.
• A dwelling is subsidiary to another if it is situated within the grounds of, or within the same building as, that other dwelling.
• In addition to being within the grounds or building, the main dwelling must account for at least two thirds of the combined chargeable consideration attributable to itself, the subsidiary dwelling, and any other dwellings also within its grounds or building.
• The apportionment of chargeable consideration between the dwellings must be made on a just and reasonable basis.