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

Exemption from additional dwelling supplement where buyer retains former matrimonial or partnership home

Paragraph 9C of Schedule 2A provides an exemption from the Additional Dwelling Supplement (ADS) where a buyer purchases a new home but still owns a former shared home that their ex-spouse, ex-civil partner, or separated spouse or civil partner continues to live in, and which the buyer retains under a court order or formal agreement.

• The exemption applies where, on the effective date of the transaction, the buyer owns exactly two dwellings
• The first dwelling must have previously been the shared main residence of the buyer and their spouse, civil partner, former spouse or former civil partner, and must still be the main residence of that other person
• The buyer and their spouse, civil partner, former spouse or former civil partner must have no intention of living together again
• The buyer must retain their ownership interest in the first dwelling under a court order or formal agreement relating to divorce, dissolution of civil partnership or separation