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  • 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

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