Revenue Scotland will introduce important updates to the Additional Dwelling Supplement (ADS) repayment request process. These changes mean that taxpayers and agents will now need to gather and upload supporting evidence as part of their repayment request. The aim is to ensure all claims are properly evidenced and to provide a smoother submission process.
Important: These changes will take effect from 22 September 2025.
What’s changing
If you are submitting a repayment request relating to ADS, you must upload at least one supporting document as part of the process. Without this, the request cannot be submitted.
When submitting an ADS repayment request, portal users will now see a new step in the return that allows them to upload supporting documents directly.
ADS repayment requests:
- At least one supporting file must be uploaded before the repayment request can be submitted.
- On-screen guidance will explain what types of evidence are required.
- You can upload up to 10 supporting files (e.g. PDFs, images, or documents), subject to file size limits.
Non-ADS repayment requests:
- A new upload option is also available for other types of LBTT repayment requests.
- For these, uploading evidence is optional.
File upload flow
- After entering bank details and before making your declaration, you’ll be prompted to upload files.
- Users can add multiple documents using the ‘Add file’ function.
- Once your submission is complete, the confirmation of submission page will no longer include the option to upload additional files.
Why the change
These updates are being introduced to:
- Ensure that all ADS repayment requests are supported by appropriate documentation.
- Embed evidence-gathering into the process, so claims are properly prepared before submission.
- Simplify the process by allowing files to be uploaded directly during the claim process.
The changes apply to the following tax returns:
- ADS repayment requests
- Amendments to LBTT returns (where ADS is involved)
- Other LBTT claims and repayments (optional file upload)
Updates have also been applied to SLfT (Scottish Landfill Tax), with the same new file upload functionality.