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11 May 2020 - Residential Property - ADS further update

In light of the difficulties currently being experienced within the property market as a result of Covid 19, the Scottish Government has announced that it proposes to implement measures in the second Coronavirus Bill to extend the time within which a main residence must be sold in order to claim back the Additional Dwelling Supplement (ADS).  The relevant period is to be extended from 18 months to 27  months where the new main residence was purchased between 24 September 2019 and 24 March 2020.

Given the current difficulty in marketing and selling property due to government ‘stay at home’ guidelines and social distancing, this is a welcome development which will be of assistance to people who bought their new home prior to selling their existing one, within the relevant period.

Further updates will be posted as details become available.



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