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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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Two or more qualifying dwellings
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13(1)This paragraph applies if at least two of the purchased dwellings are qualifying dwellings.
(2)A purchased dwelling is a qualifying dwelling for the purposes of this Part of this Schedule if the amount of the chargeable consideration for the transaction which is attributable on a just and reasonable basis to the purchased dwelling is £40,000 or more.
(3)But a purchased dwelling is not a qualifying dwelling if at the end of the day that is the effective date of the transaction—
(a)the purchased dwelling is subject to a lease,
(b)the main subject-matter of the transaction is reversionary on that lease, and
(c)the lease meets the conditions set out in sub-paragraph (4).
(4)The conditions are that—
(a)the lease is not held by a person connected with the buyer, and
(b)the lease has an unexpired term of more than 21 years.
(5)A purchased dwelling is not a qualifying dwelling if the exception provided for in paragraph 14 applies (subsidiary dwelling exception).
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