Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 2A paragraph 14

Dwellings held as trustee or personal representative

Paragraph 14 of Schedule 2A provides that a person who owns a dwelling solely in the capacity of a trustee or personal representative is generally treated as not owning that dwelling for the purposes of the ADS rules.

• Where a person holds a dwelling as a trustee or as a personal representative of a deceased person, that dwelling is disregarded when determining whether the person owns a dwelling for ADS purposes.
• This means that a dwelling held in either of these capacities will not, by itself, count towards the person's dwelling ownership and will not trigger the additional dwelling supplement.
• However, this disregard does not override any other specific provision in Schedule 2A that treats the person as the owner of that dwelling — if another rule deems the person to be the owner, that rule still applies.
• The effect is to distinguish between personal ownership of dwellings and ownership in a fiduciary or representative capacity, ensuring that acting as a trustee or executor does not inadvertently create an ADS liability on a separate personal purchase.