Revenue Scotland update allows online ADS reclaim
Revenue Scotland has introduced new functionality to the Scottish Electronic Tax System (SETS) that allows taxpayers to claim repayment of Additional Dwelling Supplement (ADS) entirely online.
Taxpayers would previously have submitted claims for repayment of ADS using a paper claim form and posting to Revenue Scotland; enhancements now introduced to the online tax collection system mean taxpayers can submit claims electronically via SETS.
More information and guidance is available on the Revenue Scotland LBTT How To guidance pages.
Reminder of current operational changes
Revenue Scotland has made a number of operational changes in response to the COVID-19 pandemic and subsequent government advice. Key changes introduced from 1 May, 2020:
- Paper forms, submitted by post can no longer be accepted
- All tax returns must be submitted online, using the Scottish Electronic Tax System (SETS)
- Any payments made must be made by BACS or Direct Debit; cheques can no longer be accepted.
Further information can be found on a dedicated COVID-19 section of the Revenue Scotland website.