Additional Dwelling Supplement - change proposals: consultation analysis and Scottish Government response

Our response to the consultation "Additional Dwelling Supplement: Proposals for Change" which ended on 5 April 2023. Sets out a summary of responses to that consultation and our next steps.


1.1 This report sets out an overview of findings and summary of responses to the Scottish Government consultation titled ‘Additional Dwelling Supplement: Proposals for Change’ (hereafter referred to as ‘the consultation’). In addition, it sets out the Scottish Government’s response to the consultation and a summary of next steps.

1.2 The Scottish Government would like to thank all respondents for their contributions.

1.3 Views were invited as part of an eight-week consultation period between 8 February 2023 and 5 March 2023. The consultation invited comments on draft legislation designed to amend a number of existing ADS provisions, including specific issues which stakeholders have previously raised with the Scottish Government through earlier consultation.

1.4 Respondents were invited to respond by post, via CitizenSpace, or by email to the Scottish Government’s Fully Devolved Taxes Unit mailbox.

1.5 The Scottish Government held several virtual stakeholder engagement events during the consultation period.

1.6 In total, 52 responses to the consultation were received from various stakeholder groups (see Table 1).

1.7 Respondents provided a range of comments on each of the draft clauses. While there is evidence of consensus in some areas, a number of unique concerns and proposed next steps were highlighted.

1.8 Ten respondents requested that their responses not be published. A further ten respondents requested that their identities not be shared, and their identities are therefore anonymised throughout.

1.9 A list of respondents is available in Annex A. Where permission has been given, responses have been published in full at

Table 1: Breakdown of respondents by Category
Category Number %
Individuals 19 36
Housing Providers 14 27
Legal, Tax and Accountancy 13 25
Other Organisations 6 12



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