ADS (Scotland) & divorce

Tarbh_Drum2026

I'm separating from my wife.

She will retain the matrimonial home and the title deeds will ultimately be in her sole name. Will i have to pay Additional Dwelling Supplement if a purchase a new property?.

Also do i have to wait for the deeds transfer to happen before i buy a property, or do i pay the ADS then claim it back once my name is no longer on the deeds?

Thanks

_Penny_Dreadful

https://forums.moneysavingexpert.com/discussion/6665568/ads-scotland-divorce

Proving you meet these conditions, and it sounds as if you will, the ADS will not be due.

• owns two dwellings at the end of the effective date
• the first dwelling was at any time their previous main residence, with a spouse, civil partner, former spouse, or former civil partner
• the first dwelling remains the main residence of the buyer’s spouse, civil partner, former spouse, or former civil partner
• there is no intention to live together again as civil partner or spouse
• the ownership retained in the first dwelling is due to a court order or formal agreement in connection with:
  • dissolution or annulment of the civil partnership
  • Separation or divorce 

https://revenue.scot/taxes/land-buildings-transaction-tax/lbtt-legislation-guidance/additional-dwelling-supplement-ads-technical/ads-rules-particular-transactions-buyers

Tarbh_Drum2026

Thank you!.

I omitted to state that i also own a rental property which i purchased in 2007.

Does that change things?.

_Penny_Dreadful

https://forums.moneysavingexpert.com/discussion/comment/81977402#Comment_81977402

Yes, it’s a material change.

At the end of the transaction you’ll own 3 dwellings, not 2.
The first bullet point in the rules introduced 1st April 2024 for separating/divorcing couples is that at the end of the transaction you’ll own 2 dwellings, exactly 2, not more than 2, which you will. The ADS will be due on the purchase.