Publication - Consultation paper

Land and Buildings Transaction Tax - Additional Dwelling Supplement: call for evidence and views

We are seeking evidence and views on the operation of the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS). This will be the first stage in the review of the ADS announced in the 2021 to 2022 Programme for Government.

Land and Buildings Transaction Tax - Additional Dwelling Supplement: call for evidence and views
Footnotes

Footnotes

1. Paragraph 4(3); Schedule 2A; Schedule 2, Paragraph 1

2. LBTT10001 - LBTT Additional Dwelling Supplement | Revenue Scotland

3. LBTT10018 - What counts as a dwelling | Revenue Scotland

4. Table 3, 2020-21 Annual Summary of Trends in the Devolved Taxes published | Revenue Scotland

5. Figure 20, 2020-21 Annual Summary of Trends in the Devolved Taxes published | Revenue Scotland

6. Schedule 2A Para 2(1)

7. Section 30(1)(b)

8. Section 63; Paragraph 2(1)(c), Schedule 2A

9. Paragraph 5, Schedule 2A

10. Revenue Scotland Worked Example - First-time buyer | Revenue Scotland

11. Paragraph 6, Schedule 2A

12. Revenue Scotland Worked Example – One spouse owns marital main residence, the other spouse buys a buy-to-let dwelling | Revenue Scotland

13. Paragraph 2(1)(d), Schedule 2A

14. Paragraph 2(2), Schedule 2A

15. Revenue Scotland worked example Buy-to-let owner purchasing new main residence, existing main residence was rented | Revenue Scotland

16. Section 48

17. Paragraph 9A, Schedule 2A

18. Revenue Scotland worked example: One spouse owns main residence, joint purchase of new main residence | Revenue Scotland

19. Paragraph 3(2), Schedule 2A; Paragraph 3(4), Schedule 2A

20. Paragraph 3(5), Schedule 2A

21. Paragraph 3(6), Schedule 2A

22. Paragraph 20(3), Schedule 2A

23. Paragraph 7, Schedule 2A

24. Paragraph 13, Schedule 2A

25. Paragraph 19, Schedule 18

26. Paragraph 14, Schedule 2A

27. Table 4, 2020-21 Annual Summary of Trends in the Devolved Taxes published | Revenue Scotland

28. Taxpayers who have paid the ADS in 2019-20 and 2020-21 in particular, plus a small number of 2018-19 taxpayers, will still have been within the relevant window for selling a previous main residence on 31 March 2021.

29. Paragraph 8, Schedule 2A

30. Extended to 36 months through the Coronavirus (Scotland) (No.2) Act for transactions with an effective date between 24 September 2018 and 24 March 2020.

31. Paragraph 8A, Schedule 2A

32. Paragraph 9A, Schedule 2A

33. Revenue Scotland Worked Example: Reclaiming ADS paid after all joint buyers sell main residences | Revenue Scotland

34. Revenue Scotland Worked Example: Repayment of ADS already paid on sale of previous main residence solely owned by only one buyer | Revenue Scotland

35. Paragraph 2(2), Schedule 2A

36. Paragraph 6(2), Schedule 2A

37. Section 40 and Schedule 11, Finance Act 2018 amended Schedule 4ZA to Finance Act 2003

38. Paragraph 6, Schedule 2A

39. Revenue Scotland Worked Example: Repayment of ADS not available following sale of a buyer's previous main residence | Revenue Scotland

40. Section 89, Finance Act 2021, amending Schedule 4A to Finance Act 2003

41. Sections 90 and 91, Finance Act 2021, amending Part 3 of Finance Act 2003

42. Section 76, Finance Act 2020

43. SDLTM09807 - Stamp Duty Land Tax Manual - HMRC internal manual - Gov.UK (www.gov.uk)

44. Written Statement: Land Transaction Tax higher residential rates refund period extension where exceptional circumstances apply (16 November 2021) | Gov.Wales


Contact

Email: Devolvedtaxes@gov.scot