# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 27


“Refurbishment” of a dwelling means the carrying out of works that enhance or are intended to enhance the value of the dwelling, but does not include—
(a) cleaning the dwelling, or
(b) works required solely for the purpose of ensuring that the dwelling meets minimum safety standards.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/4/paragraph/27 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-4/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.