How to claim a repayment of Additional Dwelling Supplement

Guidance to help claim a repayment of ADS.

Repayment of the Additional Dwelling Supplement should be claimed online, via the SETS portal, by amending your original LBTT return. An instructional video which shows how to do this is available on our Youtube Channel.

If you are unable to claim your repayment online, please complete the ‘Additional Dwelling Supplement – Repayment Claim Form’, using the guidance below. This complements the separate guidance available on the LBTT Additional Dwelling Supplement.
 

The form can be used to claim a repayment of ADS in the following circumstances:

  • Claiming a repayment of ADS following submission of a paper return
  • Claiming a repayment of ADS after the statutory 12 month amendment period following submission of a paper or an online return
  • Claiming a repayment of ADS following the submission of an online form if you no longer have access to the online version because, for example, you have changed solicitor.

Guidance on the circumstances when ADS is repayable can be found at LBTT10070 – Amendments to returns/repayment claims for the ADS.  

Note: We do not accept repayment claims by telephone.

This is not guidance to the tax itself. LBTT legislation guidance is available separately on our website. 

All references in this guidance to:

  • the RSTPA 2014 means The Revenue Scotland and Tax Powers Act 2014;
  • ‘we’, ‘us’ or ‘our’ means Revenue Scotland; and
  • ‘you’ means the person amending the LBTT return (either as the buyer or the buyer’s agent).

Protection of information

We will protect and handle any information that you provide to us in your Repayment Claim Form with care. For further information please see our Privacy Policy and guidance on taxpayer information.

How to complete the Additional Dwelling Supplement – Repayment Claim Form

You must answer all the questions on this form. If you do not, we may reject the form and return it to you without making the repayment.

About the claim section

Claimant’s name

Enter the name of the person who is claiming the repayment in this field. This is the buyer in the original transaction. If there was more than one buyer, this can be the name of any of the buyers as entered on the original LBTT return, provided they are acting on behalf of and with the agreement of all the joint buyers.

Address

Enter the current contact address of the buyer in the address fields. This is the address we will use to contact the buyer in respect of this claim, if we need to do so.

Telephone number

Enter the telephone number of the buyer. This is the telephone number we will use to contact the buyer in respect of this claim, if we need to do so.

Transaction reference

Enter the nine digit transaction reference number of the original return that begins with ‘RS’. This will have been notified to you after you submitted the original return. It can also be found on any subsequent correspondence from Revenue Scotland in respect of this transaction.

Effective Date

Enter the effective date of the original transaction.

Amount of ADS to be repaid

Enter the amount of ADS repayment being claimed.

If the transaction involved both the purchase of a replacement main residence and also the acquisition of other dwellings, only the ADS paid on the proportion of the purchase price attributed, on a just and reasonable basis to the new main residence will be repayable. The repayment claim must therefore be limited to this amount. See LBTT10070 for further information.

Type of claim

If you are submitting this claim and it will be received by us within 12 months of the filing date of the original return and you wish to claim by amending that return, answer ’Yes’ to the question: “I am claiming repayment of ADS by notifying this amendment to a previously submitted return within 12 months of the filing date.

If you are submitting this claim after the 12 month statutory amendment period has expired and you wish to make a claim for repayment without amending the return, answer ‘Yes’ to the question: “I am claiming repayment of ADS more than 12 months from the filing date of a previously submitted return under section 107 of the RSTPA 2014’.

You must answer ‘Yes’ to one of these questions and ‘No’ to the question in this section that does not apply.

About the previous main residence section

Address

Enter the address of the previous main residence which has been sold.

Date of sale

Enter the date of completion of the sale of the previous main residence.

Bank Details section

Enter the details of the bank account where the repayment should be sent. Please complete all relevant fields and check that the details entered are correct. Revenue Scotland will not be held responsible for any payments that do not reach the intended recipient where we have made those payments to the account details entered in these fields. 

Please remember to select ‘Yes” or “No’ to the repayment authorisation declaration.

Declaration section

Once you are satisfied that the form has been correctly completed, select and sign the appropriate declaration. Without a signed declaration the claim will be rejected.

The completed form should be sent to:

Revenue Scotland
PO Box 24068
Victoria Quay
Edinburgh
EH6 9BR

We aim to deal with all repayment claims for which we have full information within 10 working days of receiving them. We will contact you using the contact details provided on this form if we need further information to enable us to make the repayment.