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.
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
8. Section 63; Paragraph 2(1)(c), Schedule 2A
10. Revenue Scotland Worked Example - First-time buyer | Revenue Scotland
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
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
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.
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.
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
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)
Contact
Email: Devolvedtaxes@gov.scot
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