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13The tax due in relation to a dwelling is determined as follows.
Step 1
Find the total consideration attributable to dwellings, that is—
the consideration attributable to dwellings for the transaction, or
where the transaction is one of a number of linked transactions, the sum of—
the consideration attributable to dwellings for the transaction, and
the consideration attributable to dwellings for all other relevant transactions.
Step 2
Divide the total consideration attributable to dwellings by total dwellings.
“Total dwellings” is the total number of dwellings by reference to which the total consideration attributable to dwellings is calculated.
Step 3
Calculate the amount of tax that would be due in relation to the relevant transaction were—
the chargeable consideration equal to the result obtained in Step 2,
the transaction a residential property transaction, and
the transaction not a linked transaction.
The result is the tax due in relation to a dwelling.
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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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