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There are various exemptions to the ADS and reliefs available for the ADS which are described below. Additionally, there was an amendment to the LBTT (S)A from 30 June 2017 to rules for family units replacing their main residence, which can be found at Paragraph 9A. Further guidance on these rules can be found at: LBTT10062, Paragraph 9A.

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The Scottish Government seeks evidence and views on the operation of the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS). The Scottish Government committed to a review of the ADS in the 2021-22 Programme for Government. This call for evidence and views is the first stage of that review.

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The ADS applies to most purchases of residential property in Scotland by non-natural persons, known as non-individuals for example corporate bodies, companies and certain trusts. Examples when the ADS applies Main residence owner purchasing first rental dwelling Company purchasing first dwelling Company purchasing first dwelling with an individual

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When an individual buys a dwelling in Scotland, the central test for ADS can be broken down as follows (graphic): In some cases, if ADS is paid on a "main residence" it can later be recovered if the previous main residence is sold. More on that in scenario 1.

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ADS legislation key terms This guidance covers information on key terms in relation to the ADS. Contents LBTT10011 - What is the effective date of a transaction LBTT10012 - Meaning of 'owner' LBTT10015 - What counts as a dwelling LBTT10020 - How to determine if an 'only or main residence' is being replaced LBTT10030 - Chargeable consideration

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The position on supplemental tax on second dwellings differs in Scotland and England, with Scotland paying 4% ADS on the purchase price of the second property and England paying the rate of 3% Stamp Duty Land Tax (SDLT) for properties over £40,000. Advice should be sought from a solicitor practising in the relevant jurisdiction.

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Additional Dwelling Supplement (ADS) is an extra charge on additional properties like second homes, rental properties, and holiday homes. We are proposing changes to ADS legislation to help improve the outcomes for taxpayers. Income Tax

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ADS interest and rate. The ADS is 6% of the purchase price for transactions that take place on or after 16 December 2022. The ADS is 4% of the purchase price for deals made on or after January 25, 2019. The ADS was 3% of the purchase price on transactions completed before January 25, 2019.

If you purchase a buy-to-let property in Scotland or a second home in Scotland then what is known as the Additional Dwelling Supplement or ADS is charged. ADS in Scotland is 6% on top of the standard rate of LBTT. This was raised from 4% in December 2022. ADS only applies to purchases of £40,000 or more.

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ADS in Scotland is charged in addition to LBTT, and applies to the entire purchase price (not just the first £40,000) Are there any exemptions from ADS? Yes there are, and they are the same exemptions that apply to LBTT where the purchase of additional properties is concerned. What should you look out for?

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The way in which claims for repayment of Additional Dwelling Supplement (ADS) are made depends on who is making the claim: Agents claiming on behalf of a Taxpayer should either amend the original LBTT return in SETS or else complete the new online repayment claim form and email back to Revenue Scotland Taxpayers making repayment claims themselve.

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The Additional Dwelling Supplement (ADS) applies to most purchases of additional residential dwellings. Following the Scottish Budget on 15th December 2022, the Additional Dwelling Supplement (ADS) has increased from 4% to 6%. The LBTT calculators and rates have been updated to reflect the ADS increase. What is the Additional Dwelling Supplement?

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Land and Buildings Transaction Tax (LBTT) is a tax applied to the purchase of property or land in Scotland. If you already own a property, then you may have to pay the Additional Dwelling Supplement (ADS) on any new property purchase. ADS is currently 6% of the total purchase price. Use our calculator below to find out how much property tax you.

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The 6% additional dwelling supplement (ADS) is charged on buying an additional residential property (dwelling) in Scotland. Revenue Scotland is consulting on changes to the rules, which will affect timelines, inherited property, small shares, divorce or separation, joint buyers, economic units, and local authorities.

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Scotland You are here: ADS home About Locations Scotland Recognising the need for Scottish based companies in the Aerospace, Defence, Naval and Security Sector to have an effective voice, ADS Scotland was established in 2005 to represent both SME and multinational company members.