LBTT Calculator (Scotland)
Land and Buildings Transaction Tax replaced Stamp Duty in Scotland from April 2015. First-time buyers benefit from an increased nil-rate threshold of £175,000.
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A key difference from England is the Additional Dwelling Supplement (ADS) for second homes. The current ADS is 8% of the full price for qualifying purchases of £40,000 or more. A protected pre-5 December 2024 contract can retain 6%; the dated tool below allows a confirmed transition choice. This adds significantly to purchase costs for property investors.
Understanding your LBTT liability before making an offer helps you budget accurately. Payment is due within 30 days of completion. Enter your purchase price below to estimate your LBTT bill.
Property Details
Usually completion. Supports ordinary purchases from 1 January 2023; earlier transactions and older contract protections need the official calculator.
Residential purchase estimate. Uses the selected effective date and confirmed transition choice. Future purchases assume these published rates continue.
One dwelling bought by an individual, with the correct buyer category already established. Where first-time buyer relief is offered, it assumes every buyer meets the ownership and main-home conditions. Replacing a main residence can avoid additional-property rates even if you own other property.
Excludes linked transactions, companies/trusts, mixed or non-residential use, lease rent, shared ownership, other reliefs and the non-UK-resident SDLT surcharge. Confirm these cases and any refund conditions with your conveyancer.
How LBTT works in Scotland
What is Land and Buildings Transaction Tax?
Land and Buildings Transaction Tax (LBTT) is Scotland's property tax, replacing Stamp Duty Land Tax (SDLT) for Scottish property purchases since April 2015. It's collected by Revenue Scotland and applies to both residential and commercial property transactions.
When does LBTT apply?
You'll need to pay LBTT if you're buying:
- A residential property over £145,000 (or £175,000 for first-time buyers)
- A second home or buy-to-let property of £40,000 or more (ADS applies)
- Non-residential land or property over £150,000
You don't pay LBTT if the property is left to you in a will or transferred due to divorce or dissolution of a civil partnership.
What is the Additional Dwelling Supplement (ADS)?
If you're buying an additional property in Scotland (such as a buy-to-let or second home), you must pay an extra 8% on the total purchase price. For an ordinary qualifying purchase, this applies at £40,000 or more. Protected earlier contracts may use 6%.
You may be able to reclaim the ADS if you sell your previous main residence within 36 months for purchases from 1 April 2024, subject to all repayment conditions. Earlier transactions have different time limits.
When must LBTT be paid?
You must submit your LBTT return and pay the tax within 30 days of completion. This is longer than England's 14-day deadline. Your solicitor or conveyancer typically handles the submission and payment to Revenue Scotland on your behalf.
Current LBTT Rates for Scotland
| Property Price Band | Standard Rate | First-Time Buyer |
|---|---|---|
| £0 – £145,000 | 0% | 0% |
| £145,001 – £175,000 | 2% | 0% |
| £175,001 – £250,000 | 2% | 2% |
| £250,001 – £325,000 | 5% | 5% |
| £325,001 – £750,000 | 10% | 10% |
| Over £750,000 | 12% | 12% |
First-time buyers benefit from a higher nil-rate threshold of £175,000 instead of £145,000.
Additional Dwelling Supplement (ADS)
Additional properties attract an 8% supplement on the total purchase price for properties of £40,000 or more, payable on top of standard LBTT rates.
Rates shown are correct as of 2026. Always check official Revenue Scotland guidance for complex situations.
LBTT examples
£200,000 property
£500
No tax on the first £175,000. Then 2% on the remaining £25,000 (£25,000 × 2% = £500).
£350,000 property
£8,350
0% on £0–£145k, 2% on £145k–£250k (£2,100), 5% on £250k–£325k (£3,750), 10% on £325k–£350k (£2,500).
£250,000 property
£22,100
Standard LBTT of £2,100, plus 8% ADS on full price (£20,000) = £22,100 total.
LBTT FAQs
Frequently Asked Questions
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