# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 20


“The permitted area”, in relation to a dwelling, means land occupied and enjoyed with the dwelling as its garden or grounds that does not exceed—
(a) an area (inclusive of the site of the dwelling) of 0.5 of a hectare, or
(b) such larger area as is required for the reasonable enjoyment of the dwelling as a dwelling having regard to its size and character.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/4/paragraph/20 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-4/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.