How to claim a repayment of Additional Dwelling Supplement

Guidance to help claim a repayment of ADS.

How to claim a repayment of Additional Dwelling Supplement

Repayment of the Additional Dwelling Supplement (ADS) should be claimed online, by amending your original LBTT return.

(If you submitted a paper tax return or no longer have access to the online portal you can use the ADS Claim Form to claim your repayment. Our 'Additional Dwelling Supplement Claim Form RS-0005' can be found in our Forms section).

Information on this webpage is not guidance on the ADS legislation itself, but rather guidance on how to submit a claim for ADS repayment. LBTT including ADS, is a self-assessed tax. It is up to the taxpayer to ensure they meet the relevant repayment criteria. Legislative guidance, including the repayment criteria, ADS can be found at LBTT10070.

We will aim to process the repayment within 10 working days and we will repay the ADS to you with interest (see the separate guidance on interest on repayments provided at RSTP4004).

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).

 

Amending an online return to reclaim ADS

On your dashboard, select the ‘all returns’ button.

Selecting this will take you to all your returns. You can then search for the return you want to amend. Once you have found the return, there will be four options underneath the return. Here you will find the amend button.

Selecting ‘Amend’ will take you to the return summary screen. In the middle of the page you will see the ‘About the Additional Dwelling Supplement (ADS)’ section. Select ‘Edit’ button on the right of the section.

You will be asked ‘are amending the return because the buyer has sold or disposed of the previous main residence?’. Use the radio buttons to select either yes or no.

Depending on if you choose ‘yes’ or ‘no’ you will be asked different questions;

When ‘Yes’ is selected

You will be asked to complete the following information;

  • The date of the disposal of the previous main residence
  • The address of the previous main residence
  • Original Total of ADS – this will be pre-populated from the figure already calculated within the return.
  • Amount of ADS you want to reclaim – enter the amount of ADS you wish to reclaim.

When ‘No’ is selected

You will be asked if ‘is the buyer replacing their main residence?’ Use the radio buttons to select either ‘Yes’ or ‘no’.

You will then be asked the following questions;

  • Total consideration liable to ADS – this will be prepopulated from the information you have already submitted.
  • Amount of ADS liability from the new main residence – this is the amount from the new main residence. This question will only be asked if you select ‘yes’ to replacing a main residence.
  • Does the buyer intend to sell their main residence within 18 months? - If you select ‘yes’ then you will be asked for the address of this property.
  • Is relief being claimed from the ADS consideration? – If you select ‘yes’ a relief field will populate and you can chose the relief that applies to your transaction, along with the amount of tax saved by the relief.

You will then be taken back to the return summary page. You will no longer see an immediate update of the calculation. We will validate the bank details before the return updates to show the updated calculation. This is to allow us to ensure your payment is going to a valid bank account.

 

You will then be asked if you wish to claim a repayment from Revenue Scotland. Use the radio buttons to select ‘yes’ or ‘no’. If you select ‘Yes’ you will be asked to confirm the amount you are claiming is correct. You will also be asked to provide the bank details you wish the repayment to go to.

 

You will then be asked to confirm the following declarations;

I, the agent for the buyer(s), confirm that the buyer(s) have authorised repayment to be made to these bank details. And;

I, the agent of the buyer(s), having been authorised to complete this claim on behalf of the buyer(s), certify that the buyer(s) has/have declared that the information provided in the claim is to the best of their knowledge, correct and complete, and confirm that the buyer(s) is/are eligible for the refund claimed.

Note: You must confirm you agree with these in order to submit the claim.

You will then be asked ‘How are you paying’. This is an error within the system and will be fixed in due course. 

You will be asked to select either ‘yes’ or ‘no’ for the following statement;

‘I, the agent for the buyer(s), confirm that I have authority to deal with all matters relating to this transaction on behalf of my clients(s).’ Use the radio buttons to select either yes or no. 

You will then be asked to check the box to confirm that;

I, the agent of the buyer(s), have been authorised to complete this return on behalf of the buyer(s):

(a) certify that the buyer(s) has/have declared that the information provided in the return, with the exception of the relevant date, it to the best of their knowledge, correct and complete; and (b) declare that the relevant date provided in the return, is to the best of my knowledge, correct.

Once you have agreed to the declaration, select submit return.

You will then see a return submitted screen, confirming the date of submission. 

You will note we aim to process repayment claims within 10 working days.  

This submission notice can be printed by selecting the ‘Print this confirmation’ link at the bottom of the page. You can also send a secure message from the submission page. Clicking the ‘send secure message’ button will create a secure message and automatically populate the return reference. 

You can then select ‘Go back to dashboard’ to go back to your dashboard.

Amending a paper return/return you can no longer access to reclaim ADS

You can amend an LBTT return which has originally been made to us in paper format by writing to us at the address shown further below (quoting the return reference number) and telling us, for each field you wish to amend, the current entry and the entry you wish to amend to.

You can also use this method to amend an LBTT return which was originally made to us online, for example: if you no longer have access to the online version of the return because you have changed agent or submitted a tenant online lease review return.

All amendments to paper returns and any associated payments should be sent to:

Revenue Scotland

PO Box 24068

Victoria Quay

Edinburgh

EH6 9BR

Note: Where you have completed a paper form or you no longer have access to the online form, you can also use the ADS claim form. Guidance on how to complete this form can be found in the next section.

Using the ADS claim form

The Additional Dwelling supplement (ADS) repayment claim form can be found on our Forms page.

All sections within this return should be completed. Fields on the return marked with an asterisk are mandatory and must be completed. If you do not complete these fields  your form will be rejected without making the repayment.

If you are making the claim more than 12 months from the filing date of the original return, please provide proof of sale and proof the property was occupied by the buyer(s) as their main residence (e.g. Council Tax, utility bills etc) at any time during the period of 18 months ending with the effective date of the original transaction.

Once you have completed the return and any accompanying forms, check that all information is correct and complete before signing the declaration. Any omission, error or inaccuracy in the return may render you liable to financial penalties and/or prosecution.

We aim to process repayment claims within 10 days of receiving all the relevant information.

Section 1 – About the person dealing with this transaction

You will be asked ‘Are you representing yourself (no agent), an individual agent or an organisation?’

You must select either; No Agent, Agent (individual) and Agent (organisation).

If you have chosen ‘No agent’ and are acting on your own behalf, please go to page 3 of the form.

If you have chosen Agent (individual) or Agent (organisation) you will be asked to complete the following information;

  • Agent or organisation name
  • Address
  • Town
  • County
  • Postcode
  • Country
  • Telephone Number
  • Email address
  • DX Number
  • Agent reference

You will be asked to select either ‘yes’ or ‘no’ to the following statement; ‘I , the agent for the buyer(s), confirm that I have authority to deal with all matters relating to this transaction on behalf of my clients(s).

Section 2 – About the claim

You will be asked to tell us the reference number for the original return you want to claim against.

You will also be asked to provide the effective date of the original transaction.

Section 3 – About the type of claim

You will be asked to tell us which type of claim you are making;

  • I am claiming repayment of ADS by notifying this amendment to a previously submitted return within 12 months of the filing date.
  • I am claiming a repayment of ADS more than 12 months after the filing date of a previously submitted return.

Section 4 – About the buyer reclaiming payment

You will be asked to tell us about who is claiming repayment of tax. Please complete the following details;

  • First name
  • Last name
  • Address
  • Town
  • County
  • Postcode
  • Country

There is an option to add a second buyers details. If you need to add more than two buyers, you can complete an additional details form. This can be found on our forms page.

Section 5 – About the previous main residence

Please provide the following details for the previous main residence;

  • Address
  • Town
  • County
  • Postcode

Section 6 – About the date of sale

You will be asked to provide the date of sale for the previous main residence.

Section 7 – Repayment

You will be asked to confirm how much you are claiming for repayment

You will also be asked to provide the following bank details;

  • Name of the account holder
  • Account number
  • Sort Code
  • Name of bank/building society

You will also be asked to confirm you have read and understood the following declaration;

‘I, the agent for the buyer(s), confirm that the buyer(s) has/have authorised repayment to the above account.’

Section 8 – Declaration

You will be asked to confirm the following declarations;

‘I, the agent of the buyer(s), having been authorised to complete this claim on behalf of the buyer(s), certify that the buyer(s) has/have declared that the information provided in the claim form is to the best of their knowledge, correct and complete, and confirm that the buyer(s) is/are eligible for the refund claimed.

Or if you are completing the form as an individual;

‘I, the buyer declare that this claim, is to the best of my knowledge, correct and complete, and confirm that I am eligible for the refund claimed.’

Note: If there are more than one buyer completing the form each buyer must sign and complete the form.

When you have completed the form, it should be sent to us at the following address;

Revenue Scotland

PO Box 24068

Edinburgh

EH6 9BR