Ownership test
A qualifying dwelling overseas can count towards the buyer’s total homes.
It helps determine whether ADS applies.
Tax calculation
If ADS applies, it is calculated on the Scottish purchase price—not the overseas home’s value.
Scottish purchase price × 8%= ADS at the general rate
Simplified ordinary residential purchase. Valuation, ownership shares, joint buyers, main-residence replacement and relief or repayment conditions need separate assessment. Any ordinary Land and Buildings Transaction Tax is separate from ADS.