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Land and Buildings Transaction Tax
Guidance
LBTT Legislation Guidance
Worked Examples - Additional Dwelling Supplement
Examples 42-67 – LBTT10060 Rules for particular buyers/transactions relating to the ADS

Examples 42-67 – LBTT10060 Rules for particular buyers/transactions relating to the ADS

Example 42: Joint buyers, no replacement of main residence

Example 43: Joint buyers, one a first-time buyer, no replacement of main residence

Example 44: Joint buyers, each have a main residence, only one main residence being replaced

Example 45: Joint buyers, one of which is a company

Example 46: Spouses buy second home, no replacement of main residence

Example 47: Spouses own two homes, but only one is main residence

Example 47A: Repayment of ADS not available following sale of a buyer’s previous main residence

Example 48: One spouse owns marital main residence, the other spouse buys a buy-to-let dwelling

Example 48A : One spouse owns main residence, joint purchase of new main residence

Example 49: Cohabitants each own dwellings, one cohabitant purchases buy-to-let dwelling, no replacement of main residence

Example 50: One civil partner owns main residence and the other purchases a rental dwelling

Example 51: Civil partners separate

Example 52: Trust purchase of first dwelling for beneficiary, beneficiary then buys another dwelling

Example 53: Beneficiary under Trust purchases dwelling, Trust already owns dwelling

Example 54: Trust replaces main residence for beneficiary, Trust already owns rental dwelling

Example 55: Trust purchases first dwelling for beneficiary, beneficiary's spouse already owns main residence which is not being replaced

Example 56: Dwelling purchased with liferent, purchasers already own main residence

Example 57: Dwelling purchased under liferent, purchaser already owns two dwellings

Example 58: Liferenter purchases a dwelling

Example 59: Purchase of long residential lease dwelling which has converted to ownership

Example 60: Purchase of dwelling, existing main residence held under an unconverted long residential lease

Example 61: Purchase of next main residence, existing main residence held under a short residential lease

Example 62: Inherited dwelling sold and second dwelling purchased, no replacement of main residence

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

Worked Examples - Additional Dwelling Supplement

Examples 01-32 – LBTT10010 How the ADS works

Examples 33-35 – LBTT10030 Determining the chargeable consideration for the ADS

Examples 36-39 – LBTT10040 Exemptions and reliefs from the ADS

Examples 40-41 – LBTT10050 Payment of ADS and making an LBTT return

Examples 68-74 – LBTT10070 Amendments to returns/repayment claims for the ADS

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