ADS Tax

[GaryB]

I have purchased a property which has had planning permission for change of use to a non-domestic Holiday Let 14 years prior to purchase.
The property is to be used as a Holiday Let and not as a Holiday Home i.e. will not be used as a secondary home for holidays.
The property is in Scotland where ADS Tax is applicable to Holiday Homes as HMRC guidance - but in my opinion, this is a non-domestic Holiday Let therefore ADS tax should not be levied.
Can anyone offer guidance or comment to either support or refute my view?

[bd6759]

It’s not HMRC guidance you need, it’s Revenue Scotland. That said, the interpretation is identical.

You have bought a dwelling. A dwelling is defined as a building used as a dwelling or suitable for use as a dwelling.

You are liable to ADS.

https://revenue.scot/taxes/land-buildings-transaction-tax/additional-dwelling-supplement-ads