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.




Key terms

Rules for particular transactions and buyers

ADS return, payment and amendments