The Scottish Government has today announced as part of its 2025 to 2026 Scottish Budget that the rate of Additional Dwelling Supplement (ADS) will increase to 8%. The revised rate will apply to contracts entered into on or after 5 December 2024. For contracts entered into on or before 4 December the previous rate of 6% will apply.
Revenue Scotland has updated the SETS system and its online guidance and calculators in advance of the rate change coming into effect.
A link to the full Budget Statement is available at https://www.gov.scot/budget/