Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 2A paragraph 9B

Exemption from the additional dwelling supplement where extra dwellings are inherited

Schedule 2A paragraph 9B provides an exemption from the additional dwelling supplement (ADS) where a buyer comes to own two or more dwellings only because they inherited one or more dwellings after committing to buy their main purchase but before the transaction completes.

• The exemption applies where, on the effective date of the transaction, the buyer owns two or more dwellings, but the extra dwelling(s) were acquired through inheritance.
• The inherited dwelling(s) must have been acquired after the buyer entered into the contract for the purchase of the last dwelling, but before the effective date of that purchase transaction.
• The inheritance must have arisen either through a conveyance or transfer from the executors of a deceased person's estate, or otherwise as a result of a person's death.
• Where a dwelling is inherited via a conveyance from executors, the date of acquisition is the date on which the conveyance or transfer was physically delivered by the executor to the buyer.

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