Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

SCHEDULE 4 Relief for certain acquisitions of residential property

PART 6 Interpretation

Meaning of “dwelling” and “new dwelling”

19 A building or part of a building is a “new dwelling” if—

(a) it has been constructed for use as a single dwelling and has not previously been occupied, or

(b) it has been adapted for use as a single dwelling and has not been occupied since its adaptation.