In Iain Robertson v Revenue Scotland [2022] FTSCT 6, a taxpayer fell foul of the Land and Buildings Transaction Tax (LBTT) rules after COVID lockdown prevented him from occupying a new property as his main residence. The legislation provided no leniency under the circumstances and he was unable to claim relief from the Additional Dwelling Supplement (ADS).

Land and Buildings Transaction Tax (LBTT) is the Scottish version of Stamp Duty Land Tax

  • In February 2020 the taxpayer purchased a house.
  • An LBTT return was filed and an amount of Additional Dwelling Supplement (ADS) was paid he already owned a flat that he intended to sell to fund the renovation of the house.
  • COVID-19 lockdown then followed and the taxpayer was unable to leave the flat as house moves were not permitted.
  • Lockdown prevented the taxpayer from renovating the property and due to changes in circumstances, reluctantly, sold the house in April 2021.
  • A claim for repayment of the ADS paid on the purchase was filed.
  • HMRC contended that the conditions for ADS repayment were not met and the decision, which following an Internal Review, was upheld.
  • The taxpayer appealed to the FTT.

The FTT found that:

  • The taxpayer had intended to occupy the house, but due to factors outside his control, he had failed to do so.
  • The sale of the house did not qualify for repayment of ADS as the house was not occupied as his only or main residence during the period of ownership.
  • The FTT could only apply the legislation as written, they had no discretion to change the result of the appeal based on the taxpayer's circumstances.

The appeal was dismissed.


This is another ADS case which has demonstrated the rigidity of the rules and the lack of discretion the tribunal has in applying them to taxpayers’ circumstances.

The Scottish Government issued Call for evidence: Additional Dwelling Supplement in December 2021 and this is likely another case that will be flagged for consideration.

Useful guides on this topic

LBTT: Additional Dwelling Supplement
What is the Additional Dwelling Supplement for the Land and Buildings Transaction Tax? When does it apply? 

LBTT: Land and Buildings Transaction Tax (LBTT)
What is Land and Buildings Transaction Tax (LBTT)? What are the rules?

Statutory Review
What is a Statutory Review? Is it automatic? What happens in a Statutory Review? Can you challenge a Statutory Review's findings? Can you influence a Statutory Review? 

Call for evidence: Additional Dwelling Supplement
The Scottish Government has launched a call for evidence ‘The Land and Buildings Transaction Tax Additional Dwelling Supplement’ which seeks views on the operation of the Additional Dwelling Supplement (ADS).

Stamp Duty Land Tax: start here

External links

Iain Robertson v Revenue Scotland [2022] FTSCT 6

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