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Land and Buildings Transaction Tax (Scotland) Act 2013

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This is the original version (as it was originally enacted).

PART 6What counts as a dwelling

24This Part of this schedule sets out rules for determining what counts as a dwelling for the purposes of this schedule.

25A building or part of a building counts as a dwelling if—

(a)it is used or suitable for use as a single dwelling, or

(b)it is in the process of being constructed or adapted for such use.

26Land that is, or is to be, occupied or enjoyed with a dwelling as a garden or grounds (including any building or structure on such land) is taken to be part of that dwelling.

27Land that subsists, or is to subsist, for the benefit of a dwelling is taken to be part of that dwelling.

28The main subject-matter of a transaction is also taken to consist of or include an interest in a dwelling if—

(a)substantial performance of a contract constitutes the effective date of that transaction by virtue of a relevant deeming provision,

(b)the main subject-matter of the transaction consists of or includes an interest in a building, or a part of a building, that is to be constructed or adapted under the contract for use as a single dwelling, and

(c)construction or adaptation of the building, or the part of a building, has not begun by the time the contract is substantially performed.

29In paragraph 28, “relevant deeming provision” means section 10 or 11.

30Subsections (3) to (6) of section 59 apply for the purposes of this Part of this schedule as they apply for the purposes of subsection (1)(a) of that section.

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