Land and Buildings Transaction Tax (Scotland) Act 2013

Meaning of “permitted area”

This section has no associated Explanatory Notes

20“The permitted area”, in relation to a dwelling, means land occupied and enjoyed with the dwelling as its garden or grounds that does not exceed—

(a)an area (inclusive of the site of the dwelling) of 0.5 of a hectare, or

(b)such larger area as is required for the reasonable enjoyment of the dwelling as a dwelling having regard to its size and character.