Update on Additional Dwelling Supplement

New guidance following an update on the Land and Buildings Transaction Tax for Additional Dwelling Supplement (ADS)

It was announced in the Scottish Budget on 15th December 2022 that the rate of the Additional Dwelling Supplement (ADS) element of Land and Buildings Transaction Tax (LBTT) is to increase from 4% to 6%. This is effective from 16 December 2022.

If you have an ongoing transaction being dealt with by us, you might have already received a draft LBTT return in our correspondence relating to that.

Please note that if the missives for your purchase were concluded on or before 15th December 2022, the previous rate of 4% will apply. However, if missives are concluded after 15th December 2022, the new rate of 6% will apply.

Please contact us if you have any queries about this.


If you have already been dealing with someone at the firm and have a query, please e-mail them first of all. E-mail addresses are found on our Team page.


Back to Blog

Sign up to our newsletter