Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 2A paragraph 19

Powers of the Scottish Ministers to amend the ADS rules

Schedule 2A paragraph 19 sets out the powers available to the Scottish Ministers to change various aspects of the Additional Dwelling Supplement (ADS) rules by order or regulations, including the ADS rate, monetary thresholds, reliefs, repayment time limits, and the treatment of partnerships, trusts, and dwelling ownership.

• The Scottish Ministers can change the ADS percentage rate and the monetary thresholds that determine when the ADS applies, including the consideration threshold and the value used to assess dwelling ownership.
• They have power to add, modify, or remove reliefs from the ADS, and any such order can also amend other legislation as the Ministers consider appropriate.
• Coronavirus-related provisions allow the Ministers to extend the time limits for disposing of a previous dwelling and for claiming repayment of the ADS, and any such orders may have retrospective effect.
• The Ministers can also make regulations to modify how the ADS schedule applies to partnerships, trusts, and the rules on ownership of dwellings, as well as the interpretation provisions.