Residential/Non-Residential technical guidance

The Residential / Non-Residential technical guidance is intended to supplement the general guidance.

The general guidance for Residential can be found here

The general guidance for Non-Residential can be found here

Legislation

Legislation - Residential/Non-Residential guidance

Legislation The Legislation This is a list of the legislation that
LBTT4010 - Residential transactions

A transaction is a residential property transaction if: the main
LBTT4012 - Non-Residential transactions

Non-residential property means any property that is not residential
LBTT4011 - Mixed transactions

A transaction with a mixture of residential and non-residential
Making a return - Residential / Non-Residential

Residential / non-residential returns, payments, amendments Please refer

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