Can I reclaim the Additional Dwelling Supplement in Scotland?

It is an extra charge on top of the standard rates of Land and Buildings Transaction Tax, due when a purchase in Scotland means you will own more than one residential property. It has stood at 8% of the whole purchase price since 5 December 2024, having risen from 6% in December 2022 and from 4% when it was introduced in January 2019. It applies to purchases of £40,000 or more, and it is paid at completion, in addition to the standard Land and Buildings Transaction Tax due on the property.

You can claim a repayment once your previous main residence is sold, as long as the sale completes within 36 months of buying the new one. Where the sale happens within 12 months of your purchase, your solicitor can amend the original Land and Buildings Transaction Tax return to claim the supplement back. Where it takes longer than that, up to the 36-month limit, you make a separate repayment claim and send Revenue Scotland proof of the sale, such as a copy of the disposition or a solicitor's letter confirming the date.

Yes. The 36-month window runs in both directions: buying the new home first, or selling the old one first, both count as replacing your main residence if the gap between the two stays within 36 months. Revenue Scotland extended the window from 18 months to 36 months for purchases completing on or after 1 April 2024, under the Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024, bringing Scotland into line with the period already used for the equivalent relief in England and Northern Ireland. Which transaction happens first makes no difference to the claim, as long as both sit inside the 36 months.

The route changes, but the right to a repayment stays the same, as long as the sale still falls within the 36-month window. Within 12 months of the purchase, an agent amends the original return. Beyond 12 months, you submit a separate repayment claim instead, and Revenue Scotland asks for proof that the sale happened: a copy of the disposition, the Land Registration documents, or a letter from your solicitor stating the date. Without that proof, a claim made more than 12 months after the purchase will not be processed.

Yes. Under section 107 of the Revenue Scotland and Tax Powers Act 2014, a repayment claim has to be made within 5 years of the date your original Land and Buildings Transaction Tax return was due. Revenue Scotland has no power to extend that deadline, whatever the reason for the delay, so a sale that completes close to the 36-month limit still needs the repayment claim to follow well inside the 5 years, with time to spare for Revenue Scotland's own checks. Once both limits have passed, the supplement paid at completion stays paid, and no later evidence of the sale changes that.

Not necessarily. An existing agent can amend the original return directly through Revenue Scotland's online system. A new agent taking on the claim completes a repayment claim form and sends it to Revenue Scotland by email. Where nobody is acting for you, Revenue Scotland's own online repayment claims service takes the place of either route, and paper claims are no longer accepted. Whichever route is used, the same evidence of the sale is needed once the claim is made more than 12 months after the purchase.