{
  "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-5/paragraph-36",
  "json_url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-5/paragraph-36.json",
  "legislation": "anaw/2017/1",
  "legislation_title": "Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017",
  "legislation_url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017",
  "path": "schedule/5/paragraph/36",
  "kind": "paragraph",
  "number": "36",
  "heading": null,
  "text": "(1) This paragraph sets out rules for determining what counts as a dwelling for the purposes of this Schedule.\n(2) A building or part of a building counts as a dwelling if—\n(a) it is used or suitable for use as a dwelling, or\n(b) it is in the process of being constructed or adapted for such use.\n(3) Land that is, or is to be, occupied or enjoyed with a dwelling as a garden or grounds (including any building or structure on that land) is taken to be part of that dwelling.\n(4) Land that subsists, or is to subsist, for the benefit of a dwelling is taken to be part of that dwelling.\n(5) The main subject-matter of a transaction is also taken to consist of or include an interest in a dwelling if—\n(a) substantial performance of a contract constitutes the effective date of that transaction by virtue of a relevant deeming provision,\n(b) the main subject-matter of the transaction consists of or includes an interest in a building, or a part of a building, that is to be constructed or adapted under the contract for use as a dwelling, and\n(c) construction or adaptation of the building, or part of a building, has not begun by the time the contract is substantially performed.\n(6) In sub-paragraph (5)—\n“\"contract”” (“\"contract”\") includes any agreement;\n“\"relevant deeming provision”” (“\"darpariaeth dybio berthnasol”\") means any of sections 10 to 13 or paragraph 8(1) to (5) of Schedule 2 (pre-completion transactions) or paragraph 20 of Schedule 6 (agreement for lease);\n“\"substantially performed”” (“\"cyflawni'n sylweddol”\") has the same meaning as in section 14.\n(7) A building or part of a building used for a purpose specified in section 72(4) or (5) is not used as a dwelling for the purposes of sub-paragraph (2) or (5).\n(8) Where a building or part of a building is used for a purpose mentioned in sub-paragraph (7), no account is to be taken for the purposes of sub-paragraph (2) of its suitability for any other use.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 5 applied (with modifications) (1.4.2018) by The Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018 (S.I. 2018/126), regs. 1(2), 12"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 5 para. 36 in force at 1.4.2018 by S.I. 2018/34, art. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/36",
    "retrieved_at": "2026-10-29T20:18:12.749395+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."
}