Marian lives in Liverpool and is selling her main residence there and purchasing her next main residence in Dundee. However, her property chain unexpectedly breaks down, meaning that, at the end of the day that is the effective date of the transaction for the Dundee residence, she owns two dwellings and has not replaced her main residence. Therefore, she will pay the ADS.
A month later, she sells her previous main residence. At this point, Marian will be eligible to claim a repayment of the ADS paid. Marian, or her solicitor acting on her behalf, can claim the repayment of the ADS paid by amending the LBTT return made for her next main residence purchase transaction within the 12 month amendment period.