From 22 September 2025, Revenue Scotland will implement changes to the Additional Dwelling Supplement (ADS) repayment request process, requiring documents to be uploaded at the time of making a claim.
When making a repayment request relating to the Additional Dwelling Supplement (ADS) from 22 September 2025, taxpayers and agents must upload at least one supporting document at the time of making the request; otherwise, it will not be possible to submit it.
- When submitting a request, portal users will see a new step in the process, at which point they can upload documents.
- This step will occur after entering bank details and before making the declaration.
- Once a submission is complete, the confirmation of submission page will no longer include the option to upload additional files.
- On-screen guidance will explain the types of evidence that are required.
- Up to 10 supporting files may be uploaded, subject to file size limits. These may be PDFs, images or other documents.
These changes apply to ADS repayment requests and amendments to Land and Buildings Transaction Tax (LBTT) returns, where ADS is involved.
In addition to these changes, a new upload option is available for other types of LBTT repayment requests, albeit that uploading evidence is optional in those cases.
Revenue Scotland states that the updates are being introduced to:
- Ensure that all ADS repayment requests are supported by appropriate documentation.
- Embed evidence-gathering into the process, so claims are properly prepared before submission.
- Simplify the process by allowing files to be uploaded directly during the claim process.
Overall, the aim is to ensure all claims are properly evidenced and to provide a smoother submission process.
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
What is Land and Buildings Transaction Tax (LBTT)? What are the rules?
Scottish LBTT Rates
What are the Land and Buildings Transaction Tax (LBTT) rates?
LBTT: Multiple Dwellings Relief
What is Multiple Dwellings Relief (MDR) for Land and Building Transactions Tax purposes? When does it apply and how is it claimed? What are the differences between MDR for SDLT and LBTT?
External link
Revenue Scotland: Updates to ADS repayment process