Skip to main content
Revenue Scotland: Home
  • News
  • About Us
  • Legislation
  • Compliance and Dispute Resolution
  • Support
  • Land and Buildings Transaction Tax
    • Nil Rate Band
    • Guidance
    • Tax Calculators
    • Forms
    • Leases
    • LBTT Frequently Asked Questions
    • LBTT Updates
  • Scottish Landfill Tax
    • Frequently Asked Questions
    • Guidance
    • Forms
    • Scottish Landfill Tax Register
    • SLfT Updates
    • Service Updates
    • Consultations
    • Scottish Landfill Communities Fund
  • Home
  • Land and Buildings Transaction Tax
  • Guidance
  • LBTT Legislation Guidance
  • LBTT10001 - LBTT Additional Dwelling Supplement
  • LBTT10060 - Rules for particular buyers/transactions relating to the ADS

LBTT10060 - Rules for particular buyers/transactions relating to the ADS

LBTT10061 - Transactions involving joint buyer

LBTT10061

LBTT10062 - Transactions involving spouses/civil partners/cohabitants and their dependent children

LBTT10062

LBTT 10062A – Relief available for transactions involving spouses/civil partners/cohabitants

LBTT10062A

LBTT10063 - Transactions involving trusts

LBTT10063

LBTT10064 - Transactions involving proper liferents

LBTT10064

LBTT10065 - Transactions involving certain long leases

LBTT10065

LBTT10066 - Transactions involving inherited dwellings

LBTT10066

LBTT10067 - Transactions involving dwellings for children to live in

LBTT10067

LBTT10001 - LBTT Additional Dwelling Supplement

LBTT10010 - How the ADS works
LBTT10030 - Determining the chargeable consideration for the ADS
LBTT10040 - Exemptions and reliefs from the ADS
LBTT10050 - Payment of ADS and making an LBTT return
LBTT10070 - Amendments to returns/repayment claims for the ADS
View More
  • Accessibility
  • Legal Notices
  • Site Map
  • FOI

©2021 Crown Copyright

LinkedIn

Twitter

YouTube

Cyber Essentials
Contact us through an online sign language interpreter. Contact Scotland BSL
Living Wage Employer