The ADS will only apply to a transaction involving a purchase of additional property where (a) the contract for the transaction was entered into on or after 28 January 2016 (the date the Land and Buildings Transaction Tax (Amendment) (Scotland) Bill and accompanying documents were published on the Scottish Parliament's website) and (b) the effective date of that transaction is on or after 1 April 2016.

Where a contract for such a transaction was entered into on or after 28 January 2016 and completed before 1 April 2016, the ADS will not apply.

Where a contract for such a transaction was entered into before 28 January 2016 but not completed until on or after 1 April 2016, the ADS will not apply.

Further details on how to determine the effective date of a transaction can be found in part LBTT1004 of the guidance.

Example 75: Transitional arrangements, contract entered into before 28 January 2016

Example 76: Transitional arrangements, contract entered into on or after 28 January 2016

The Land and Buildings Transaction Tax (Additional Amount – Second Homes Main residence Relief) (Scotland) Order 2017 (SSI Order 2017).

The SSI Order amends the ADS rules around family units and replacing main residences including the rules on claiming repayments, in Schedule 2A of the Land and Buildings Transaction Tax (Scotland) Act 2013 by introducing two further paragraphs, 8A and 9A. The amendments will apply to transactions where a) the contract was entered into on or after 20 May 2017 and b) the effective date of the transaction is on or after 30 June 2017.

Example 47A: One spouse owns main residence, joint purchase of new main residence but the transaction does not meet the conditions of the amended Legislation