SDLTM00420 | Scope: what is chargeable: land transactions: Residential Property– How many Dwellings? – Physical Configuration

The physical configuration of the property at the time of the land transaction is very important in determining how many dwellings there are.

In a situation where the building is in the process of being constructed or adapted (see SDLTM00385) the configuration of the property when the works are completed will determine how many separate ‘single dwellings’ there are.

‘Physical configuration’ in this context relates to the facilities of the dwelling, independent access to the dwelling and privacy from other dwellings. These aspects are considered to be of great importance and the lack of one of them would normally cast significant doubt on whether the area in question could be considered suitable for use as a separate ‘single dwelling.’