Additional Dwelling Supplement
You MUST complete this section if you have selected “Yes” to the question “Is Additional Dwelling Supplement (ADS) due on this transaction?” in the “About the Transaction” section of the return.
Full guidance regarding the ADS can be found at LBTT10001.
List of Additional Properties
This section will be populated automatically with all the properties you detailed in the “About the property” section of the return. Please indicate which properties are liable to ADS by selecting “Yes” or “No”.
Does the buyer still own their previous main residence and intend to sell this within 18 months?
You MUST answer this question.
If you answer “Yes”, an address field will be enabled and you must enter the address of the buyer’s previous main residence in this field.
Total consideration liable to ADS
You MUST answer this question.
Enter the total relevant consideration chargeable to ADS. If the transaction is for more than one property and not all of the properties are chargeable to ADS, enter the amount of the total consideration attributed, on a just and reasonable basis, to the properties that are chargeable to ADS. Guidance on determining the consideration that is chargeable to ADS can be found at LBTT10020.
Consideration attributed to next main residence
You MUST answer this question even if this amount is the same as the amount entered in the field above.
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 LBTT10060.
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