Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 5 para 10

Calculating total tax on mixed-property transactions

Schedule 5, paragraph 10 sets out the formula for calculating the total amount of LBTT chargeable on a relevant transaction involving multiple dwellings (but not one to which Schedule 2A, the additional dwelling supplement, applies).

• The total tax on a qualifying multiple dwellings transaction is calculated using the formula: (DT × ND) + RT
• DT is the tax due on a single dwelling, ND is the number of dwellings forming part of the transaction, and RT is the tax due on any remaining (non-residential) property included in the transaction
• The formula effectively applies the per-dwelling tax rate across all dwellings and then adds any tax attributable to non-dwelling property
• This calculation does not apply where the additional dwelling supplement under Schedule 2A is in point