Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 2A paragraph 6

Ownership and disposal attributed to the buyer through connected persons

Schedule 2A paragraph 6 sets out the rules for treating dwellings owned or disposed of by certain persons connected to the buyer as if they were owned or disposed of by the buyer, for the purposes of both the Additional Dwelling Supplement charge and its repayment provisions.

• Dwellings owned by the buyer's spouse, civil partner, cohabitant, or their children under 16 are treated as owned by the buyer when determining whether the ADS applies.
• Dwellings disposed of by the same connected persons are treated as disposed of by the buyer when determining eligibility for repayment of the ADS.
• The attribution rules for a spouse or civil partner (and their children under 16) do not apply if the buyer and that spouse or civil partner have separated — meaning they no longer live together and do not intend to do so again.
• A cohabitant is defined as a person who lives together with the buyer as though married to one another.