The return does not however require information to be provided regarding a taxpayer’s residency status.Where an amount of ADS is due in relation to a transaction, it may in some cases later be reclaimed.(a) Tax returns submitted in 2024 with ADS declared due by local authorityLocal AuthorityTax ReturnsAberdeen City1,310Aberdeenshire900Angus380Argyll and Bute580City of Edinburgh2,700Clackmannanshire170Dumfries and Galloway610Dundee City770East Ayrshire370East Dunbartonshire310East Lothian350East Renfrewshire270Falkirk480Fife1,360Glasgow City2,600Highland1,050Inverclyde230Midlothian240Moray330Na h-Eileanan Siar100North Ayrshire530North Lanarkshire1,000Orkney Islands110Perth and Kinross710Renfrewshire780Scottish Borders450Shetland Islands90South Ayrshire460South Lanarkshire1,290Stirling390West Dunbartonshire270West Lothian540Unknown150Total21,870(b) Tax returns submitted in 2024 with ADS declared due by bandTotal Consideration BandTax Returns£0 to £100,0006,770£100,001 to £200,0007,190£200,001 to £300,0003,560£300,001 to £400,0001,910£400,001 to £500,000940£500,001 and above1,490Total21,870(c) Tax returns submitted in 2024 with ADS declared due, by location of buyer’s addressBuyerTax ReturnsTotal tax returns submitted in 202421,870…of which buyer address in UK21,170..of which buyer address outwith-UK700Notes for tables:1.These data are management information figures derived from data as held in Revenue Scotland’s Scottish Electronic Tax Management System (SETS) at February 2025.