What conditions must be met for an ADS repayment?

The previous property must have been your only or main residence at some point during the relevant period before the purchase, you must sell it within the repayment window, and you must live in the new property as your only or main residence. Joint-buyer cases can have additional rules.

How do I claim an ADS repayment?

If you are still within the statutory 12-month amendment period, you can amend the original LBTT return. After that, a repayment claim can be made to Revenue Scotland under the overpayment rules, normally within five years of the return due date. Revenue Scotland aims to process claims within 10 working days.

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Scotland · Additional Dwelling Supplement

ADS Reclaim Calculator

Paid the 8% Additional Dwelling Supplement because you bought your new main home before selling the old one? Check whether you can claim it back and the exact deadline.

36-month rule for purchases from 1 April 2024
18-month rule for earlier purchases
Based on Revenue Scotland conditions

Check your ADS repayment

Date you bought the new main residence

Use the effective date of the purchase, normally the completion / entry date shown on your LBTT return.

ADS you paid (£)

At the current 8% rate, ADS is 8% of the purchase price. Use the exact figure from your LBTT return if you have it.

The property I sold — or plan to sell — was my only or main residence at some point in the 36 months before I bought the new home.

I live in the new property as my only or main residence.

Have you sold the previous main residence?

Yes, sold Not yet

Still in time

Amount that may be repayable: £12,000
Sell-by deadline: —
Repayment window: 36 months

Conditions checked against Revenue Scotland guidance, October 2026: Additional Dwelling Supplement (ADS).

How the ADS repayment works

ADS is added when, at the end of the purchase day, you own more than one dwelling and are not replacing your main residence. If the sequence is simply the wrong way round — you buy the new main home first and sell the old main home later — the tax system lets you claim the ADS back when the sale happens within the allowed period.

The three main conditions

Sell in time: the previous main residence is sold within 36 months for purchases on or after 1 April 2024, or within 18 months for earlier purchases.
It really was your main home: the property sold must have been your only or main residence at some point during the matching period before the new purchase.
You moved into the new home: the property on which ADS was paid must be lived in as your only or main residence.

Joint purchases, spouses, civil partners and co-habitants have special counting rules. If your purchase involved multiple dwellings relief or more than one property, the repayable ADS may only be part of the ADS charged. Check the Revenue Scotland technical guidance or ask your solicitor before submitting a claim.

How to claim the repayment

Find the ADS amount on your original LBTT return. Do not guess if the return used multiple dwellings relief.
If the sale is complete and you are still within 12 months of the return's amendment period, amend the original LBTT return and select the ADS repayment option.
If that amendment period has ended, make a repayment claim to Revenue Scotland under the overpayment rules, normally within five years of the tax return due date.
Provide the bank details requested by Revenue Scotland. They aim to process a claim within 10 working days, although checks can take longer.

Your solicitor may have submitted the original return as your agent. The existing agent can normally claim through the same Revenue Scotland online system.

ADS reclaim FAQs

How long do I have to sell my previous home to reclaim ADS?

For a purchase with an effective date on or after 1 April 2024, you normally have 36 months from buying your new main residence. For earlier transactions up to 31 March 2024, the period is 18 months.

What if I sell one day after the deadline?

Revenue Scotland says it cannot consider exceptional circumstances where the repayment conditions are not met, so a late sale normally means no repayment.

Can both joint buyers claim separately?

No. The repayment relates to the ADS paid on the transaction. Joint-buyer, spouse, civil partner and co-habitant rules decide whose sale can satisfy the conditions; seek advice if the buyers did not live in the same previous home.

Does this checker replace tax advice?

No. It covers the main dates and conditions. Company purchases, linked transactions, multiple dwellings relief and complicated joint ownership can change the answer.