The Land and Buildings Transaction Tax - Additional Dwelling Supplement: A call for evidence and views

Overview

The Scottish Government seeks evidence and views on the operation of the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS).

The Scottish Government committed to a review of the ADS in the 2021-22 Programme for Government. This call for evidence and views is the first stage of that review.

The Scottish Government is seeking views on a number of key themes including:

• The length of time available to purchase a new main residence before or after the sale of a previous main residence
• The application of the ADS in certain circumstances, for example:
  • two or more people buying a property together
  • transactions involving local authorities, housing co-operatives or other approaches providing housing that is intended to be affordable
  • Whether there are issues in relation to the ADS affecting different parts of Scotland which should be considered.

The call for evidence does not seek views on whether or not the ADS should remain in place. The ADS is an important element of LBTT and the Scottish Government intends for it to continue.

Responses are welcome from anyone with an interest in the subject. 

The consultation will run for a period of 12 weeks until 11 March 2022 and will be complemented by a series of wider engagement events with key stakeholders.

Read the consultation paper

Why your views matter

The ADS is due when a buyer, or more than one buyer, purchases a property which results in them owning more than one residential property, and they are not replacing their main residence.

This call for views and evidence offers an opportunity to highlight any issues of concern with the ADS and to provide evidence which could inform any subsequent legislative changes.

Responses are accepted for a period of twelve weeks from the date of publication.