Please note that the Support Desk will be closed on Monday 15 June.
The Scottish Government has today announced as part of its 2025 to 2026 Scottish Budget that the rate of Additional Dwelling Supplement (ADS) will increase to 8%. The revised rate will apply to contracts entered into on or after 5 December 2024. For contracts entered into on or before 4 December the previous rate of 6% will apply.
Revenue Scotland has updated the SETS system and its online guidance and calculators in advance of the rate change coming into effect.
A link to the full Budget Statement is available at https://www.gov.scot/budget/