{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-n1/paragraph-7",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-n1/paragraph-7.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/n1/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": "Use of land in a qualifying manner",
  "text": "(1) For the purposes of this schedule, transaction land is used in a qualifying manner if it is used in one or more of the following ways—\n(a) it is used by the buyer or a connected person in the course of a commercial trade or profession,\n(b) it is developed or redeveloped by the buyer or a connected person for use (by any person) in the course of a commercial trade or profession,\n(c) it is exploited by the buyer or a connected person, in the course of a commercial trade or profession, as a source of rents or other receipts (other than excluded rents).\n(2) But land is not used in a qualifying manner to the extent that it is—\n(a) used as a dwelling or as the garden or grounds of a dwelling (including any building or other structure on such land),\n(b) developed or redeveloped to become residential property,\n(c) exploited as a source of rents or other receipts payable by a person using the land as a dwelling or as the garden or grounds of a dwelling, or\n(d) held (as stock of the business) for resale without development or redevelopment.\n(3) For the purposes of this paragraph, use of land in the course of a commercial trade or profession includes use of land for a purpose that is ancillary to the use of other land which—\n(a) is situated in a green freeport tax site, and\n(b) is being used, or developed or redeveloped, in the course of a commercial trade or profession.\n(4) The references in this paragraph to doing something in the course of a commercial trade or profession include doing something in the course of a property rental business.\n(5) In this paragraph—\n“commercial”, in relation to a trade or profession, means carried on—\n(a)on a commercial basis, and\n(b)with a view to profit,\n“excluded rents” means rents within any of classes 2 to 6 in the table in section 605(2) of the Corporation Tax Act 2010,\n“property rental business” means a property business as defined in Chapter 2 of Part 3 of the Income Tax (Trading and Other Income) Act 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 16D inserted (1.10.2023) by The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023 (S.S.I. 2023/280), art. 1(1), sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2013/11/schedule/n1/paragraph/7",
    "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."
}