What assessment it has made of the impact of the Additional Dwelling Supplement (ADS) on investment in the private rented sector in Edinbur…

The Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS) is intended to support opportunities for home ownership by disincentivising multiple residential property ownership through the application of an additional flat rate supplement.The Scottish Government routinely monitors property market activity, including residential transactions subject to the LBTT ADS. The supply of homes for private rent is affected by a broad range of factors, including interest rates, financing costs, construction activity, local housing demand and wider market conditions. The Scottish Government's priority remains increasing the overall supply of homes and improving housing outcomes across Scotland.