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Glossary · Tax

Additional Dwelling Supplement

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Definition: An extra 8% of the whole purchase price, on top of LBTT, when you buy an additional home in Scotland.

It applies to purchases of £40,000 or more where you will own more than one home at the end of the day. If you are replacing your main residence you can reclaim it by selling the old home within 36 months. The rate has been 8% since 5 December 2024.

Primary source: revenue.scot/taxes/land-buildings-transaction-tax/additional-dwelling-supplement-ads

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