We have a residential property in Glasgow which is occupied by my parents, my wife and I. The property is our main residence and is in my mum’s and my name. 

My mum has a buy to let property, however, my dad has no residential property in his name. 

My dad is looking to purchase a property in Glasgow which requires renovation. The intention is once the renovation has been completed he will be moving into the property or selling it on. 

Firstly, would my dad have to pay ADS tax despite not owning any other residential property?

Secondly, we expect the renovations to be completed by the start of next year. If our circumstances or market conditions change and my dad decides to rent out the property, what would happen in regards to the ADS tax?

Finally, if we were to purchase the property for approximately £110,000, could you confirm what our total purchase cost (including solicitor fees, LBTT etc) is likely to be? This is an important factor in regards to whether we proceed in purchasing the property. 

I understand this is very last minute, but I would appreciate it if you could get back to me by tomorrow morning.