{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-5/paragraph-13",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-5/paragraph-13.json",
  "legislation": "asp/2013/11",
  "legislation_title": "Land and Buildings Transaction Tax (Scotland) Act 2013",
  "legislation_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013",
  "path": "schedule/5/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "The tax due in relation to a dwelling is determined as follows.\nStep 1 Find the total consideration attributable to dwellings, that is—\n(a)the consideration attributable to dwellings for the transaction, or\n(b)where the transaction is one of a number of linked transactions, the sum of—\n(i)the consideration attributable to dwellings for the transaction, and\n(ii)the consideration attributable to dwellings for all other relevant transactions.\nStep 2 Divide the total consideration attributable to dwellings by total dwellings.“Total dwellings” is the total number of dwellings by reference to which the total consideration attributable to dwellings is calculated.\nStep 3 Calculate the amount of tax that would be due in relation to the relevant transaction were—\n(a)the chargeable consideration equal to the result obtained in Step 2,\n(b)the transaction a residential property transaction, and\n(c)the transaction not a linked transaction.\nThe result is the tax due in relation to a dwelling.\nStep 4 In the case of a relevant transaction to which schedule 2A applies, carry out Step 3 (taking account of any relief applicable to the transaction under paragraph 9 of that schedule) in relation to each dwelling that is, or is part of, the main subject-matter of the transaction to find the tax due in relation to each dwelling.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 5 para. 13 inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 2(1)(d)(iv), 5(2) (with s. 3)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 5 para. 13 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2013/11/schedule/5/paragraph/13",
    "retrieved_at": "2026-10-29T20:14:25.082177+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}