Land and Buildings Transaction Tax (Scotland) Act 2013

Meaning of “refurbishment” and “the permitted amount”

This section has no associated Explanatory Notes

27“Refurbishment” of a dwelling means the carrying out of works that enhance or are intended to enhance the value of the dwelling, but does not include—

(a)cleaning the dwelling, or

(b)works required solely for the purpose of ensuring that the dwelling meets minimum safety standards.