SDLTM00365A | Scope: what is chargeable: land transactions: Residential Property – Definitions (2)

(This page was introduced on 01 October 2019)

Within subparagraph (a) of the definition of ‘residential property’ there are two categories of building:

1. Used as a dwelling or suitable for use as a dwelling (see Category 1 at SDLTM00380 – SDLTM00390)

2. In the process of being constructed or adapted for use as a dwelling (see Category 2 at SDLTM00400)

S.116(6) specifies that a ‘building’ includes part of a building so where a single building is sold in separate parts, the legislation can be applied separately to each part.

The term ‘dwelling’ is defined on the next page ‘SDLTM00372.’