Stamp Duty on the purchase of residential properties was replaced in Scotland by Land and Buildings Transaction Tax (LBTT) on 1 April 2015. From 1 April 2016, an Additional Dwelling Supplement (ADS) was introduced for people buying an additional residential property, over and above their main home. The purpose of this article is to explain…
ยฉ2025 MOV8 Real Estate, Reg. No.SC 316603, Incorporated legal practice regulated by the Law Society of Scotland