22 July 2019

How to submit a claim for repayment of Additional Dwelling Supplement (ADS)

An overview of how to submit a claim for repayment of Additional Dwelling Supplement (ADS) by amending a conveyance or transfer return on the Scottish ...

Welcome to Revenue Scotland's YouTube channel. This video will show you how to submit an

ADS reclaim by amending the original LBTT Conveyance or Transfer return form using our online portal. You may wish to request a repayment from Revenue Scotland for Additional Dwelling Supplement (ADS) paid. If you select 'All Returns' on your screen, you will be taken to a list of all your submitted returns. You can use the search tools provided at the top of the page to search using the return reference or by the date submitted. As we have just submitted our return it is still viewable on this page. You can begin the process by selecting 'Amend' on this return. If you submitted your return over 12 months ago, this button would say 'Claim'. The process for claiming ADS on a return older than 12 months is slightly different on this system. Information on how to do so will be provided on our website guidance but a lot of the steps will be similar to what you see today. Our return was submitted less than 12 months ago, so we will select 'Amend'. You can now see that we are taken to the Return Summary screen. All of the information about the return is still viewable under each of the sections. Continue to the 'About the Additional Dwelling Supplemenet' section and select 'Edit'. You will first be asked if the return is being amended because the buyer has sold or disposed of the previous main residence. We will select 'Yes'. Using the calendar tool, we will input the date of sale or disposal of the previous main residence. Using the postcode lookup tool, we will confirm the address of the previous main residence that has been sold or disposed of. On the next page, you'll be asked for the total ADS paid and the amount of ADS you wish to reclaim. You will then be taken back to the Return Summary page. You are then ready to submit the return again using the button at the bottom of the page. You'll be asked if you wish to request a repayment from Revenue Scotland. We will select 'Yes'. You are asked for how much you are claiming for repayment. You are then asked to enter the appropriate bank details. You are then brought to the declaration screen. If after reading the declaration statements you are content to give your agreement, you must declare

this by clicking the box beside the statement. You cannot submit and make a return without completing the declaration statements. You will then be asked to select either BACS or Cheque as a method of payment. You will also see one more question and declaration at the bottom of this page. You can now see confirmation of the amendment submission. You can print a copy for your records or send us a secure message from this screen. We will now return to the dashboard. That completes our conveyance and transfer return under Land and Buildings Transaction Tax. If you have any questions, you can contact us at LBTT@revenue.scot , or on 03000 200 310. Lines are open Monday to friday from 9 a.m. to 4 p.m. however, they do not open until 10 a.m. on Thursdays due to staff training.