Rates read 22 October 2026 from Revenue Scotland
Scotland Additional Dwelling Supplement (ADS)
Buying an additional dwelling in Scotland adds the ADS at 8% of the purchase price on top of LBTT — and unlike LBTT it has no nil band, so the 8% starts at the first pound.
These are the rates for a purchase completing on or after 1 April 2025. If yours completed earlier, the rates were different — the main SDLT calculator has a date selector that applies the right bands for 2022–24 and 2024–25.
Work it out
Enter the amount. Commas are fine.
The bands
| Portion of the price | Rate |
|---|---|
| £0 – £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| Above £750,000 | 12% |
The rate history
Revenue Scotland sets the ADS rate by order. It is 8% for transactions on or after 5 December 2024, was 6% from 16 December 2022, 4% from 25 January 2019 and 3% before that. Where the contract was entered into on or before 4 December 2024, transitional rules can keep the old rate.
It is charged on the price, not on the LBTT
ADS is 8% of the purchase price, added to the LBTT bill — not 8% of the LBTT. On a £300,000 second home the ADS alone is £24,000, on top of £4,600 of LBTT.
You may be able to claim it back
If you buy a new main home and sell your previous one, the ADS is repayable. For transactions with an effective date on or after 1 April 2024 the previous main residence must have been sold within 36 months before the purchase; before that date the window was 18 months. It is not automatic — Revenue Scotland sets out the conditions and the claim process.
Source: Revenue Scotland — The Additional Dwelling Supplement (ADS), read 22 October 2026. Scotland only. England and Northern Ireland use a 5% surcharge added to each band; Wales uses higher LTT rates.