Please note this guidance refers to an earlier version of our paper forms.
Our new forms and accompanying guidance can be found here.
You MUST complete this section and submit it together with the LBTT return if you answered ‘Yes’ to ‘Is Additional Dwelling Supplement (ADS) due on this transaction?’ in the ‘About the Transaction’ section of the LBTT return.
This guidance will help you complete the ADS form but it is not guidance to the ADS itself. ADS guidance for taxpayers and their agents is available separately on our website at LBTT10001.
It is the taxpayers responsibility to ensure this form is complete and accurate. If you are unsure about any matter relating to the ADS form you should seek professional advice.
About the Additional Dwelling Supplement
Does the buyer still own their previous main residence and intend to sell this within 18 months?
You must answer this question.
Please indicate by answering ‘Yes’ or ‘No’ whether, at the end of the effective date, the buyer still owns their previous main residence but intends to sell it within 18 months of the effective date of this transaction.
Address of previous main residence
If you answered ‘Yes’ to the previous question you must enter the address of the buyer’s previous main residence which is still owned in this field.
Consideration attributed to next main residence
You must complete this question if you answered yes to ‘Does the buyer still own their previous main residence and intend to sell this within 18 months’.
If the transaction is for a single property which the buyer intends to occupy as their next main residence, this will be the total consideration for the transaction.
If the transaction is for more than one property, only one of which is the next main residence, enter the amount of the total consideration attributed on a just and reasonable basis, to the next main residence. See LBTT10030 for further information on determining the consideration chargeable to ADS.
Total consideration liable to Additional Dwelling Supplement
You must answer this question.
Please enter the total consideration liable to ADS. This is the figure you will use to calculate the ADS due.
Note: You must complete this field even if this amount is the same as the amount entered in the previous field.
If the transaction is for a single property, this will be the total consideration for the transaction.
If the transaction involves both the purchase of a replacement main residence and the purchase of another/other dwellings, this figure will be the total consideration paid for all the properties.
If the transaction involves the purchase of both dwellings and non-residential properties, this figure will be the total consideration paid attributed on a just and reasonable basis to the dwellings only. This is because ADS is only due in respect of additional dwellings.
Note: This is the figure you will use to calculate the ADS that becomes repayable if the buyer sells their previous main residence within 18 months of the effective date of this transaction. Guidance on claiming repayment of ADS can be found at LBTT10070 and in the ‘How to amend a LBTT return’ guidance