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Land and Buildings Transaction Tax
Guidance
LBTT Legislation Guidance
Worked Examples - Additional Dwelling Supplement
Examples 68-74 – LBTT10070 Amendments to returns/repayment claims for the ADS
Examples 68-74 – LBTT10070 Amendments to returns/repayment claims for the ADS
Example 68: Reclaiming ADS paid, previous main residence sold within 18 months
LBTT10070
Example 69: Reclaiming ADS paid, no replacement of a main residence
LBTT10070
Example 70: Reclaiming ADS paid after sale falls through
LBTT10070
Example 71: Reclaiming ADS paid after all joint buyers sell main residences
LBTT10070
Example 72: Reclaiming ADS paid, previous main residence sold after 20 months
LBTT10070
Example 73: Reclaiming ADS paid, previous main residence sold within 18 months
LBTT10070
Example 73A : Repayment of ADS on sale of a previous main residence owned by only one buyer
LBTT10062A
Example 74: Reclaiming ADS paid, previous main residence not main residence at time of next main residence purchase
LBTT10070
