Land and Buildings Transaction Tax (Scotland) Act 2013 section 9A

Exemption from additional amount for certain joint purchases by couples

Section 9A provides an exemption from the Additional Dwelling Supplement (ADS) for joint purchases by couples (spouses, civil partners or cohabitants) where specific conditions are met regarding ownership and the transaction circumstances.

• The exemption applies only where there are exactly two buyers who are spouses, civil partners, or cohabitants (i.e. living together as though married)
• Both buyers must be, or will be, jointly entitled to ownership of the dwelling being purchased
• The transaction must be one that would have attracted the ADS — but the exemption is available if either buyer (considered individually) meets the condition about not owning a previous main residence, and both buyers together meet the conditions relating to minimum consideration and the dwelling being their only or main residence
• Cohabitants are defined as two people who live together as though married to one another