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