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No additional dwelling supplement repayment is due

15 February 2022
Issue: 4828 / Categories: Tax cases
Crawford [2022] FTSTC 3

In December 2019 the taxpayers bought a property in Edinburgh. They had each previously owned and lived in their own properties. They were not cohabitants for the purposes of the Land and Buildings Transaction Tax (Scotland) Act 2013 Sch 2A para 8A

On the date the taxpayers bought their joint property C sold his previous home. They submitted a land and buildings transaction tax (LBTT) return and paid the tax including the additional dwelling supplement. S sold her property in February 2021 which was within the period of 18 months from the date of purchase of the chargeable property. Their agent made a claim for repayment of the additional dwelling supplement but Revenue Scotland rejected it on the basis that when there were two buyers all of the repayment conditions must be met by all of the buyers and the second property had never...

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