ADS Repayment Claims

Changes to the period in which Additional Dwelling Supplement (ADS) can be reclaimed following introduction of the Coronavirus (Scotland) (No.2) Act 2020.

ADS Repayment Claims

Temporary changes to be introduced from 1 May:

As Revenue Scotland is temporarily unable to accept paper claim forms, the way in which claims for repayment of ADS can be submitted has changed.
All claims for repayment of ADS must now be made online using SETS, or by using the new online repayment claim form, as below.

How to claim repayment of ADS

The way in which a claim for repayment of ADS is made depends on both:

  • who is making the claim (Agent or Taxpayer), and
  • when the claim is actually being made

Repayment claims by an Agent

Claims for repayment of ADS made by Agents depends both on the timing of the claim and whether the agent making the claim acted in the submission of the original LBTT return.

If you were the agent that submitted the original return and the claim is being made within 12 months of the filing date, you should amend the original return using the SETS system.

In all other circumstances, agents must complete the new online repayment claim form. See more information, below.

Repayment claims by Taxpayer

Claims for repayment of ADS can be made directly by Taxpayers using the new online repayment claim form.  See more information below.

All claims for repayment of ADS made by Taxpayers must be made using the new online repayment claim form and emailed to Paper claims, submitted by post, can no longer be accepted.

New online repayment claim form

PDF iconRS-0005 Additional Dwelling Supplement Repayment Claim Form.pdf


Coronavirus Bill

The Scottish Parliament has now completed debate on the second Coronavirus Bill in response to the COVID-19 pandemic.  Subject to the Bill receiving Royal Assent, new legislation will come into force which will provide an eighteen month extension to the time period during which a previous main residence must be sold in order for taxpayers to claim a repayment of the LBTT Additional Dwelling Supplement (ADS) from Revenue Scotland. 

The Bill provides that this extension will apply only where the effective date for a transaction is between 24 September 2018 and 24 March 2020. It also includes provisions which enable the Scottish Ministers to bring forward legislation in future, if appropriate for a reason related to coronavirus, to provide for a longer repayment window or to extend the period within which a transaction must fall in order to qualify.

The progress of the Bill through Parliament can be seen here.

In response to any legislation coming into force, Revenue Scotland will update guidance to assist taxpayers to make the necessary claims for repayment.

For more information, contact Revenue Scotland by email:


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