Residential/Non-Residential technical guidance
Legislation
LBTT4010 - Residential transactions
- Introduction
- Use at effective date
- Meaning of dwelling
- Garden & grounds
- Constructed or adapted for use
- Change of use
LBTT4012 - Non-residential transactions
- Introduction
- Undeveloped land
- 6 or more dwellings
- A hall of residence for students in further or higher education
- Leases
LBTT4011 - Mixed transactions
- Introduction
- Commercial use
- Use at the effective date
- Bed and breakfasts, guest houses and holiday lettings
- Garden or grounds
- Commerciality
- Layout of the land
- Historic use of the land
- Mixed use
- Home offices