Scotland · LBTT

Did you overpay LBTT in Scotland?

Scotland does not use Stamp Duty — since April 2015 property purchases are taxed under Land and Buildings Transaction Tax (LBTT), collected by Revenue Scotland. Because the rules and the higher-rate surcharge (the Additional Dwelling Supplement) differ from England, overpayments are common and are reclaimed from a different body, on a different timetable. If you paid ADS and later sold your old main home, or bought something uninhabitable or mixed-use, you may be owed a refund.

Check your LBTT

Tell us the property and the grounds that apply. We estimate the overpayment and, if you are owed money, draft your Revenue Scotland reclaim.

Check my LBTT

Grounds we check

Additional Dwelling Supplement paid, then old home sold

If you paid ADS because your previous main residence had not sold, and you then sell it within 36 months, Revenue Scotland will refund the ADS.

Uninhabitable property

As with SDLT, a property not suitable for use as a dwelling at the effective date may fall outside residential rates. This is assessed against Revenue Scotland guidance.

Mixed-use transactions

A genuine non-residential element can move the transaction to the non-residential LBTT rates.

Claim window

The Additional Dwelling Supplement (ADS) can be reclaimed if you sell your previous main residence within 36 months; claims are made to Revenue Scotland.

An estimate of your LBTT / ADS overpayment
A drafted Revenue Scotland reclaim
Keep 100% of the refund — no percentage taken

Frequently asked

What is LBTT and how is it different from Stamp Duty?

Land and Buildings Transaction Tax replaced Stamp Duty (SDLT) in Scotland in April 2015. It is collected by Revenue Scotland, not HMRC, and has its own rate bands and reliefs. The higher-rate surcharge on additional properties is called the Additional Dwelling Supplement (ADS).

Can I reclaim the Additional Dwelling Supplement?

Yes. If you paid ADS because you had not yet sold your previous main residence, you can reclaim it once you sell that home — Revenue Scotland allows a longer window (36 months) than the SDLT equivalent.

Who do I claim an LBTT refund from?

Revenue Scotland, not HMRC. The claim process and forms differ from an England SDLT reclaim, which is one reason Scotland-specific help matters.