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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
LBTT10061
Example 43: Joint buyers, one a first-time buyer, no replacement of main residence
LBTT10061
Example 44: Joint buyers, each have a main residence, only one main residence being replaced
LBTT10061
Example 45: Joint buyers, one of which is a company
LBTT10061
Example 46: Spouses buy second home, no replacement of main residence
LBTT10062
Example 47: Spouses own two homes, but only one is main residence
LBTT10062
Example 47A: Repayment of ADS not available following sale of a buyer’s previous main residence
LBTT10062A
Example 48: One spouse owns marital main residence, the other spouse buys a buy-to-let dwelling
LBTT10062
Example 48A : One spouse owns main residence, joint purchase of new main residence
LBTT10060
Example 49: Cohabitants each own dwellings, one cohabitant purchases buy-to-let dwelling, no replacement of main residence
LBTT10062
Example 50: One civil partner owns main residence and the other purchases a rental dwelling
LBTT10062
Example 51: Civil partners separate
LBTT10062
Example 52: Trust purchase of first dwelling for beneficiary, beneficiary then buys another dwelling
LBTT10063
Example 53: Beneficiary under Trust purchases dwelling, Trust already owns dwelling
LBTT10063
Example 54: Trust replaces main residence for beneficiary, Trust already owns rental dwelling
LBTT10063
Example 55: Trust purchases first dwelling for beneficiary, beneficiary's spouse already owns main residence which is not being replaced
LBTT10063
Example 56: Dwelling purchased with liferent, purchasers already own main residence
LBTT10064
Example 57: Dwelling purchased under liferent, purchaser already owns two dwellings
LBTT10064
Example 58: Liferenter purchases a dwelling
LBTT10064
Example 59: Purchase of long residential lease dwelling which has converted to ownership
LBTT10065
Example 60: Purchase of dwelling, existing main residence held under an unconverted long residential lease
LBTT10065
Example 61: Purchase of next main residence, existing main residence held under a short residential lease
LBTT10065
Example 62: Inherited dwelling sold and second dwelling purchased, no replacement of main residence
LBTT10066
Example 63: Acquiring dwellings for children to live in
LBTT10067
Example 64: Acquiring dwellings jointly with children
LBTT10067
Example 65: Supporting relatives to purchase dwellings
LBTT10067
Example 66: Acquiring dwellings for disabled adult children
LBTT10067
Example 67: Acquiring dwellings for adults with incapacity
LBTT10067