Editor's note: This brief was summarised by The Property AI Newsroom from a report by Property118. Read the original article for full details.
Scottish Property Surcharge Generates £230m in Latest Year
Landlords, investors, and second homeowners in Scotland paid £230 million through the Additional Dwelling Supplement (ADS) in the most recent 12-month period. The figures come from DJ Alexander, described as Scotland’s largest lettings and estate agency, and were reported by Property118.
According to the data, total Land and Buildings Transaction Tax (LBTT) receipts in Scotland reached a record £758.1 million between July 2025 and June. The ADS forms a significant part of this total, specifically impacting those purchasing additional properties such as buy-to-let landlords and second homeowners.
For UK letting agents and inventory clerks, the continued collection of the ADS highlights the ongoing financial considerations for clients investing in Scottish property. The surcharge remains a key factor for those managing or acquiring additional dwellings in Scotland.
Source: Property118