Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 2A paragraph 5

Joint buyers and the additional dwelling supplement

Schedule 2A paragraph 5 explains how the ADS conditions apply when a dwelling is being purchased jointly by two or more buyers.

• This provision applies where there are two or more buyers who will be jointly entitled to ownership of a dwelling, and the transaction meets the initial conditions for the ADS (relating to either individual or non-individual buyers).
• The remaining ADS conditions — such as owning another dwelling or the transaction not being a replacement of a main residence — only need to be met by any one of the joint buyers, not necessarily all of them.
• In practice, this means that if even one joint buyer already owns another property (and the other relevant conditions are met in relation to that buyer), the ADS will apply to the entire transaction.
• This rule prevents joint buyers from avoiding the ADS simply because one of the buyers would not individually trigger it.