Additional Dwelling Supplement: Proposals for Change

Overview

This consultation seeks views on proposed legislative amendments to the arrangements for the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS). The proposals seek to amend Schedule 2A of the Land and Buildings Transaction (Scotland) Act 2012 (“the Act”) and insert new Schedule 6A to the Act.

This consultation follows on from the Scottish Government’s call for evidence and views on the ADS.

The call for evidence and views closed on 11 March 2022 and the Scottish Government has published its analysis of responses on 8 February 2023. 

Further detail and commentary on the relevant issues considered in this consultation is set out in the Scottish Government's response.

Read the consultation paper

Why your views matter

This consultation will run for 8 weeks and offers an opportunity to comment on draft legislation. Responses are encouraged from all stakeholder groups.

In addition to inviting written responses, the Scottish Government intends to arrange a series of stakeholder events to discuss the proposed amendments.