Additional dwelling supplement was not repayable as the taxpayer did not occupy a dwelling as his only or main residence in the previous 18 months.

Prior to being deployed in Brazil by his employer for approximately four years, the appellant had owned a property in England (Property 1) where he lived with his family. On his return to the UK, the appellant was deployed in Scotland and occupied a property in terms of a lease which commenced on or around 2 February 2015. In 2019, his landlord decided to sell the property and, on or around 22 January 2019, served a notice requiring him to quit the premises by 2 April 2019.