Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 73

Meaning of dwelling

Section 73 defines what is meant by a "dwelling" for the purposes of Land Transaction Tax.

  • A dwelling is a specific type of residential property for LTT purposes
  • It must be a single dwelling within a residential property
  • The definition applies throughout the entire Act wherever the term "dwelling" is used
  • The distinction matters because some LTT rules apply per dwelling rather than per transaction

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member