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

Conditions for the additional dwelling supplement to apply

Schedule 2A paragraph 2 sets out the four conditions that must all be met for the Additional Dwelling Supplement (ADS) to apply to a land transaction in Scotland.

• The transaction must involve acquiring ownership of a dwelling, and the relevant consideration must be £40,000 or more.
• At the end of the effective date of the transaction, the buyer must own more than one dwelling.
• The ADS applies if the buyer is not replacing their only or main residence, or if the transaction includes additional dwellings beyond the one intended as the buyer's main residence.
• A buyer is treated as replacing their main residence if they sold their previous main residence within the 36 months before the transaction and intend to occupy the new dwelling as their only or main residence.