All terms
tax & costs
ADS (Additional Dwelling Supplement)
Scotland's surcharge for buying a second home or buy-to-let — 8% on the full price, payable in addition to standard LBTT.
In simple terms
An extra 8% Scottish tax for not-your-main-home purchases.
Example
£200,000 buy-to-let in Glasgow → £16,000 ADS on top of standard LBTT.
If you're buying
Refunds available if you sell your old main residence within 36 months.
If you're selling
ADS narrows the buy-to-let buyer pool in Scotland. Plan marketing accordingly.