Answers · UK 2025/26
How much is the Additional Dwelling Supplement on a £350,000 second home in Scotland?
On a £350,000 second home in Scotland for 2026/27, the 8% Additional Dwelling Supplement adds £28,000 on top of standard LBTT of £7,100, giving a total LBTT bill of £35,100.
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Scotland charges an Additional Dwelling Supplement (ADS) of 8% on the purchase of second homes, buy-to-let properties and other additional residential properties, on top of standard Land and Buildings Transaction Tax. For a £350,000 purchase in 2026/27, standard LBTT (as if it were a sole main residence) is: 0% on the first £145,000, 2% on the next £105,000 (£2,100), and 5% on the remaining £100,000 (£5,000), giving £7,100. The 8% ADS then applies to the whole £350,000 purchase price, adding £28,000, regardless of the standard LBTT bands. Total LBTT payable is therefore £35,100. ADS is charged even if the buyer intends to sell their existing main home shortly after -- it must be paid upfront at completion, but can be reclaimed in full if the previous main residence is sold within 36 months of the new purchase, at which point the buyer can apply to Revenue Scotland for a refund of the ADS portion. This 36-month reclaim window is the same length as the equivalent rule in England, though the Scottish ADS rate (8%) is higher than the English surcharge rate (5%), making Scotland's additional property market notably more expensive for buy-to-let investors and second-home buyers than the rest of the UK.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.