Scotland Additional Dwelling Supplement Guide

ADS is an extra 6% on the full property price when you buy an additional residential property in Scotland. It sits on top of normal LBTT bands, so your total bill can jump quickly.

If you want your exact figure immediately, use the ADS calculator and then come back to this guide for edge cases and refund rules.

Assume this is an additional property, so ADS applies.

In this example, ADS is more than three quarters of the full transaction tax bill.

• You already own a residential property anywhere in the world, and buy another in Scotland.
• You are buying a buy-to-let, holiday home, or second home over £40,000.
• A company purchases Scottish residential property.

• Main-residence replacement: if you dispose of your previous main home within the allowed period, ADS can often be reclaimed.
• Lower-value property: purchases under £40,000 are generally outside ADS.
• Non-residential transactions: purely commercial property deals are not subject to ADS.

Borderline cases happen often, especially with mixed-use property, inherited shares, or separated couples. For high-value deals, check current Revenue Scotland guidance before completion.

1. Confirm whether the transaction counts as an additional dwelling at completion date.
2. Model LBTT + ADS together, not separately, before agreeing final offer.
3. If replacing your main residence, log target sale timeline and refund deadlines immediately.
4. Keep documentary evidence ready for any refund claim process.