Property
What is Additional Dwelling Supplement (ADS)?
The ADS is an 8% surcharge on the full purchase price of any additional residential property in Scotland over £40,000. It applies to buy-to-let, second homes, and holiday lets. Increased from 6% in December 2024. Unlike standard LBTT, the ADS is charged on the entire price — not just the excess. It can be reclaimed if you sell your previous main residence within 18 months.