The Additional Dwelling Supplement (ADS) technical guidance
The ADS technical guidance is intended to supplement the ADS general guidance. It addresses specific circumstances and transactions to which the ADS may be payable and when a repayment may be due.
Revenue Scotland is responsible for managing and collecting devolved taxes, the Scottish Government is responsible for setting tax policy. If you have any concerns about the policy or legislation in place, you may wish to write to your MSP or the Scottish Government to highlight these concerns. Please note that the Scottish Government cannot consider appeals in relation to individual tax cases or amend the rules on the application of the legislation on an ad-hoc basis.
Contents
Introduction
Legislation
Key terms
- LBTT10011 - What is the effective date of a transaction
- LBTT10012 - Meaning of ‘owner’
- LBTT10015 - What counts as a dwelling
- LBTT10020 - How to determine if an ‘only or main residence’ is being replaced
- LBTT10030 - Chargeable consideration
Rules for particular transactions and buyers
- LBTT10016 - Transactions by individuals
- LBTT10017 - Transactions by non-individuals
- LBTT10061 - Transactions involving joint buyers
- LBTT10062 - Transactions involving spouses/civil partners/cohabitants and their dependent children
- LBTT10063 - Transactions involving trusts
- LBTT10064 - Transactions involving proper liferents
- LBTT10065 - Transactions involving certain long leases
- LBTT10066 - Transactions involving inherited dwellings
- LBTT10067 - Transactions involving dwellings for children to live in
- LBTT10018 - Transactions involving residential properties
- LBTT10019 - Transactions involving non-residential properties
Exemptions and reliefs
ADS return, payment and amendments