Land and Buildings Transaction Tax (Scotland) Act 2013

Calculation of relief

This section has no associated Explanatory Notes

10The amount of tax chargeable in relation to a relevant transaction is—

(DT × ND) + RT

where—

  • DT is the tax due in relation to a dwelling,

  • ND is the number of dwellings that are, or are part of, the main subject-matter of the transaction, and

  • RT is the tax due in relation to remaining property.