Changes to the Additional Dwelling Supplement (ADS): What the 8% Rate Means for Scotland

January 30, 2025

In December 2024, the Scottish Government announced a significant change to the Additional Dwelling Supplement (ADS), increasing it from 6% to 8%. This adjustment marks a notable shift in Scotland’s property market landscape, affecting buyers of additional residential properties, such as second homes or buy-to-let investments. The change is part of a broader strategy to …

Opposing Policies that Fail to Understand the PRS

January 23, 2023

Private rents continue to rise despite the Scottish Government pushing through and now extending emergency legislation to freeze them for sitting tenants. However, an extraordinary recent move to increase investors’ additional dwellings supplement (ADS) payments of land and buildings transaction tax (LBTT) to an immense 6% seems wildly counterproductive to bringing down advertised rents for …