# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 1: Eligibility for relief


(1) Relief may be claimed in respect of any chargeable transaction if—
(a) it is an acquisition of a major interest in land (see section 60),
(b) the land consists entirely of residential property and includes a dwelling,
(c) the buyer, or (if more than one) each of the buyers, is a first-time buyer who intends to occupy the dwelling as the buyer’s only or main residence,
(d) the transaction is not one of a number of linked transactions, and
(e) the transaction is not one to which schedule 2A (additional amount: transactions relating to second homes etc.) applies.
(2) Sub-paragraph (1)(d) does not apply if the main subject-matter of the other linked transaction is land referred to in paragraphs 26 or 27 of schedule 5 (multiple dwellings relief: what counts as a dwelling) and the dwelling referred to in those paragraphs is the dwelling mentioned in sub-paragraph (1)(b).
(3) Where there is a linked transaction (not subject to the exception in sub-paragraph (2)) following relief being claimed under this paragraph, the relief is withdrawn.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/4A/paragraph/1 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-4A/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.