Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 4 paragraph 21

Determining the permitted area where land exceeds 0.5 hectares

Paragraph 21 explains how to identify the permitted area when the land surrounding a dwelling exceeds the 0.5 hectare limit set out in paragraph 20(b).

• This rule applies only where the total land associated with a dwelling exceeds 0.5 hectares.
• Where the limit is exceeded, only part of the land qualifies as the permitted area — not the whole plot.
• The qualifying portion is whichever part of the land would be most suitable for use and enjoyment as the garden or grounds of the dwelling.
• The suitability test assumes the remainder of the land were separately occupied, so the selection must reflect a reasonable garden or grounds for the dwelling in question.

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