Skip to main content
News
About Us
Legislation
Compliance and Dispute Resolution
Contact Us
Land and Buildings Transaction Tax
Guidance
Tax Calculators
Forms
LBTT Frequently Asked Questions
LBTT Updates
Leases
Scottish Landfill Tax
Frequently Asked Questions
Guidance
Forms
Scottish Landfill Tax Register
SLfT Updates
Service Updates
Consultations
Scottish Landfill Communities Fund
Home
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
