Land and Buildings Transaction Tax (Scotland) Act 2013 section Sch 2A para 4

Calculation of the additional amount of LBTT

Schedule 2A paragraph 4 sets out how the additional dwelling supplement (ADS) is calculated when a transaction falls within the scope of the ADS provisions.

• Where the ADS applies, the normal LBTT charge is increased by an additional amount equal to 8% of the relevant consideration.
• For purely residential transactions, the relevant consideration is the full chargeable consideration for the transaction.
• For mixed-use (non-residential) transactions, the relevant consideration is only the portion of the chargeable consideration that can be fairly attributed to the dwelling element of the purchase.
• Where a buyer is purchasing multiple dwellings and intends to live in one as their only or main residence, the consideration attributable to that main residence dwelling is excluded from the ADS calculation.