Additional Dwelling Supplement
You MUST complete this section if you have selected ‘Yes’ to the question ‘Is Additional Dwelling Supplement (ADS) due on this transaction?’ in the ‘About the Transaction’ section of the return.
Full guidance regarding the ADS can be found at ADS legislative guidance.
List of Additional Properties
This section will be populated automatically with all the properties you detailed in the ‘About the property’ section of the return. Please indicate which properties are liable to ADS by selecting ‘Yes’ or ‘No’.
Does the buyer still own their previous main residence and intend to sell this within 18 months?
You MUST answer this question.
If you answer ‘Yes’, additional fields will be enabled to capture the address of the previous main residence and the consideration attributed to the next main residence (see below).
Total consideration liable to ADS
You MUST answer this question.
Enter the total relevant consideration chargeable to ADS. If the transaction is for more than one property and not all of the properties are chargeable to ADS, enter the amount of the total consideration attributed, on a just and reasonable basis, to the properties that are chargeable to ADS. LBTT10030 explains how the consideration that is chargeable to ADS can be determined.
If the transaction is a non-residential transaction which involves the purchase of a dwelling(s), this figure will be the total consideration paid attributed on a just and reasonable basis to the dwelling(s) only. This is because ADS is only due in respect of additional dwelling(s).
Consideration attributed to next main residence
You must answer this question if you selected ‘Yes’ to ‘Does the buyer still own their previous main residence and intend to sell this within 18 months?’
You MUST answer this question even if this amount is the same as the amount entered in the field above.
If the transaction is for a single dwelling that is the replacement of the main residence, this will be the same as the total consideration for the transaction.
If the transaction involves both the purchase of a replacement main residence and the purchase of other property that may include other dwellings, this figure will be the consideration attributable to the replacement of the main residence.
Note: This is the figure you will use to calculate the ADS that becomes repayable if the buyer sells their previous main residence within 18 months of the effective date of this transaction. Guidance on claiming repayment of ADS can be found at LBTT10070 and in the 'How to amend a LBTT return' guidance.
Address of previous main residence
You must answer this question if you selected ‘Yes’ to ‘Does the buyer still own their previous main residence and intend to sell this within 18 months?’
Enter the full postal address of the previous main residence, including where possible the house (or office) name, the house (or office) number and the postcode. Where there is no recognised postal address, enter a description of the property.
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