Additional dwelling supplement not repayable because both partners had not owned both properties

The taxpayers bought a second property in September 2017. They submitted a land and buildings transaction tax return and paid the additional dwelling supplement due. The first taxpayer Mr W sold his first property which had been his only or main residence in September 2018. The second taxpayer Ms H had never lived in it. The taxpayers claimed repayment of the additional dwelling supplement under Revenue Scotland Tax and Powers Act 2014 s 107.

Revenue Scotland refused the claim so they appealed.

The First-tier Tribunal for Scotland said as conceded by the taxpayers the supplement was due. Further had Mr W been the only buyer of the second property he would have been due a repayment. The problem was that under the legislation Ms H could not qualify for a repayment because she had not disposed of the previous property....