It is not uncommon for parents, either individually or jointly, to assist their children with taking their first steps onto the property ladder. In some instances, transactions involving the purchase of dwellings for children to live in will attract the ADS.

Whether the ADS will be payable will depend on the structure of a transaction, and in particular, who will be the owner of the dwelling that is purchased.

Example 63: Acquiring dwellings for children to live in

Example 64: Acquiring dwellings jointly with children

Example 65: Supporting relatives to purchase dwellings

Example 66: Acquiring dwellings for disabled adult children

Example 67: Acquiring dwellings for adults with incapacity

Archive Date: 
6 April 2016
Last updated: 
6 April 2016
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