Additional Dwelling Supplement

The Scottish Association of Landlords (SAL) has called on the Scottish Government to pause the Additional Dwelling Supplement (ADS) for landlords to help alleviate the housing crisis and homelessness. Part of the Land and Buildings Transaction Tax (LBTT) system, the ADS is a tax that applies in Scot

Off-market property investment specialist Duncan Ure says the exemption in Scotland’s Second Home Surcharge is attracting professional investors and building a healthier property portfolio market. The continual incremental increases in the Additional Dwelling Supplement (ADS) in Scotland,

The Scottish Government has published its response to the review of the 6% Additional Dwelling Supplement (ADS) with a consultation on proposed changes including one which will see councils no longer having to pay a tax on additional properties when buying affordable housing stock.