# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 13

Extent: S

The tax due in relation to a dwelling is determined as follows.
Step 1 Find the total consideration attributable to dwellings, that is—
(a)the consideration attributable to dwellings for the transaction, or
(b)where the transaction is one of a number of linked transactions, the sum of—
(i)the consideration attributable to dwellings for the transaction, and
(ii)the consideration attributable to dwellings for all other relevant transactions.
Step 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.
Step 3 Calculate the amount of tax that would be due in relation to the relevant transaction were—
(a)the chargeable consideration equal to the result obtained in Step 2,
(b)the transaction a residential property transaction, and
(c)the transaction not a linked transaction.
The result is the tax due in relation to a dwelling.
Step 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.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/5/paragraph/13 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-5/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.