# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 25


A building or part of a building counts as a dwelling if—
(a) it is used or suitable for use as a single dwelling, or
(b) it is in the process of being constructed or adapted for such use.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/5/paragraph/25 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-5/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.