Additional Dwelling Supplement consultation launched

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  • LBTT
  • LBTT

Following a recent review of Land and Buildings Transaction Tax - Additional Dwelling Supplement, The Scottish Government have published proposed legislative changes in a consultation and are inviting responses from all interested parties.

Views sought on exemptions.

Councils would no longer pay a tax on additional properties when supported by the Scottish Government to buy properties for affordable housing stock, under proposals in a new consultation.

Changes to the Additional Dwelling Supplement (ADS), paid as part of Land and Buildings Transaction Tax, would also extend the length of time a buyer moving between properties has to sell their original home in order to be able to reclaim the ADS

Other proposals include amendments to ensure that the treatment of individual and joint buyers is aligned, and an exemption for people buying a new property to live in after divorce or separation if they are required by court to keep their previous home.

The consultation is open for eight weeks with the proposed legal changes taking account of the views of stakeholders who responded to a call for evidence last year.

For further information and to access the consultation, please visit the Scottish Government website.

Consultation opens on additional properties tax - (