Additional Dwelling Supplement (ADS)
Scotland’s higher-rate LBTT surcharge on additional properties — reclaimable if you sell your old home within 36 months.
The Additional Dwelling Supplement is the extra LBTT charged when you buy an additional residential property in Scotland — for example, a new main home bought before your old one has sold. It is the Scottish counterpart to the English 3% higher-rate SDLT surcharge.
If you paid ADS only because your previous main residence had not yet sold, you can reclaim it once you sell that home, provided the sale completes within 36 months. The claim is made to Revenue Scotland.
Many buyers never claim, either because they do not know the refund exists or because they follow English guidance that refers to a different (shorter) window. If you paid ADS, check whether you are due a refund.
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