What consideration it has given to backdating the 36-month time limit to claim an Additional Dwelling Supplement repayment to 1 October 202…

Increases to the timelines relating to the Land and Buildings Transaction Tax Additional Dwelling Supplement were introduced with prospective effect from 1 April 2024, following a process of consultation.The Scottish Government made clear in the initial December 2021 call for evidence and views on the Additional Dwelling Supplement that any changes arising from the process would not be made retrospective. The subsequent consultation on draft legislation published in February 2023 confirmed that the proposed changes, including to the relevant timelines, would have prospective effect only.In this context, the Scottish Government has not considered backdating the 36 month time limit to claim an Additional Dwelling Supplement repayment to 1 October 2022.