Guidance from Revenue Scotland is unclear, so:
Company purchasing 14 dwellings, so treated as a non-residential property transaction (per s59(8)). Where s59(8) applies, no ADS is payable. Guidance says that a company may "also" claim MDR (not company may "instead" claim MDR). So in this case MDR can be claimed in addition to relief from ADS. The question is what rates should apply when calculating LBTT due with the benefit of MDR? Step 3 of the MDR calculation says that one needs to calculate the tax due were the transaction a residential property transaction. To me this seems to be pretty clear - even though the transaction is treated as non-residential by s59(8) - so that no ADS is payable - one needs to treat it as residential for the purposes of calculating the tax due when claiming MDR. However, I'm not certain that my interpretation is correct - any thoughts out there?