Land and Buildings Transaction Tax (Scotland) Act 2013 section 10A

Tax chargeable on transactions involving the Additional Dwelling Supplement

Section 10A sets out how the total LBTT charge is calculated where a transaction is subject to the Additional Dwelling Supplement (ADS) under Schedule 2A.

• Where a transaction attracts the ADS, the total tax is the sum of two separate components: the dwelling tax and the remaining property tax.
• The dwelling tax (DT) is the amount of tax due on each dwelling that forms all or part of the subject matter of the transaction.
• The remaining property tax (RT) is the amount of tax due on any non-dwelling property included in the same transaction.
• The total LBTT payable is therefore DT + RT, combining the ADS-related dwelling element with the standard tax on any remaining property.