LBTT (Land and Buildings Transaction Tax)

Land and Buildings Transaction Tax replaced Stamp Duty (SDLT) in Scotland in April 2015. It is administered by Revenue Scotland, not HMRC, and has its own rate bands and reliefs.

LBTT’s higher-rate surcharge on additional properties is the Additional Dwelling Supplement (ADS). If you paid ADS because you had not yet sold your previous main home, you can reclaim it by selling that home within 36 months — a longer window than the SDLT equivalent.

Because the rules and forms differ from England, generic Stamp Duty advice can give Scottish buyers the wrong answer. Check your LBTT if you bought in Scotland and any refund ground might apply.