ADS rate read 22 October 2026 from Revenue Scotland
Can You Reclaim the ADS?
The Additional Dwelling Supplement is 8% of the purchase price on transactions from 5 December 2024. If you bought a new main home and sold the one it replaced, that 8% is repayable — but the timing conditions are strict.
How much ADS did you pay?
Enter the purchase price. This is the amount that can be reclaimed if you qualify.
When the ADS is repayable
Revenue Scotland's rule: the ADS does not apply — and is repayable — where you have disposed of your only or main residence before buying the new one. For transactions with an effective date on or after 1 April 2024 the previous home must have been sold within 36 months before the purchase; for earlier transactions the window was 18 months.
It is not automatic. The claim goes on an LBTT return or an amendment to it, with the dates and evidence Revenue Scotland asks for.
What is not repayable
If you simply own another property and sell it later, the ADS stands. The relief is for replacing a main residence, in the order the rules require — check the order for your own dates before assuming a claim is due.
Source: Revenue Scotland — The Additional Dwelling Supplement (ADS), read 22 October 2026.