A Ukrainian woman who fled to Scotland after Russia invaded her homeland could face a £9,000 property tax charge when buying a home, because she still owns a flat in Kyiv.

Kateryna Stepanovych, 38, bought the small flat in 2018, before the invasion. She fled the war in 2023, leaving the property behind, and now lives in Stromness in Orkney with her Scottish partner, Mattias Lindgren.

The couple discovered the potential charge when they put in an offer on a house in North Ayrshire. Their solicitor's paperwork showed that an Additional Dwelling Supplement charge would apply, because Kateryna already owns a property overseas. The couple have had to postpone their plans to buy the new home.

The flat is in a 10-storey building in Kyiv that was hit by shrapnel in an attack in 2023. The blast damaged the outside of the building and a neighbouring property, but Kateryna's own flat was left undamaged. Kyiv has come under regular attack since Russia invaded in 2022, and she has not been able to return.

Under Revenue Scotland's rules, the Additional Dwelling Supplement is charged on top of Land and Buildings Transaction Tax when a buyer already owns another residential property, including one overseas. The supplement is set at 8% of the purchase price. It was introduced by the Scottish government mainly to target people buying second homes or buy-to-let properties, and it is paid in addition to the standard transaction tax.

The couple were told by their solicitors that there was nothing they could do about the charge, so in the summer they contacted their MSP, Liam McArthur, who represents Orkney. McArthur then wrote to Deputy First Minister Jenny Gilruth about the case.

Gilruth replied in a letter stating that there are "no provisions within the legislation that allow either the Scottish government or Revenue Scotland to disapply ADS on a discretionary or case-by-case basis." McArthur raised the couple's case in the Scottish Parliament on Tuesday, putting it to First Minister John Swinney.

The case shows how the supplement treats a home left behind in a war zone in the same way as any other additional property. The rules look at ownership at the time of the purchase, not at whether the owner can live in, sell or even reach the other home.

Revenue Scotland administers the Additional Dwelling Supplement, while the Scottish government sets the policy behind it. Anyone in a similar position would need to take their own professional advice on how the rules apply to them, as the charge depends on the circumstances of each purchase.

For Kateryna and Mattias, the £9,000 figure remains a potential bill rather than one already paid, because the purchase has been put on hold while they consider their options.