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

SCHEDULE 4 Relief for certain acquisitions of residential property

PART 6 Interpretation

Meaning of “refurbishment” and “the permitted amount”

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.