Repayment of ADS already paid on sale of previous main residence solely owned by only one buyer


Marc and Ava currently live together in their main residence solely owned by Ava. They decide to jointly purchase a new main residence which will replace their previous main residence. Unfortunately, the previous main residence does not sell prior to the effective date.

Therefore, ADS is payable on the purchase of the new main residence as at the effective date the couple own or are deemed to own more than one dwelling and they have not sold their previous main residence.

The previous main residence sells 5 months later. Although only one of the joint buyers (Ava) has actually replaced or sold their previous main residence Schedule 2A, paragraph 8A of the LBTT (s) Act 2013 applies and a repayment of the ADS already paid can be claimed.

Information on repayments of ADS can be found in the LBTT Legislation Guidance note LBTT10070 - Amendments to returns/repayment claims for the ADS | Revenue Scotland.

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