Scotland LBTT Calculator

How Scotland LBTT actually works

Land and Buildings Transaction Tax (LBTT) replaced Stamp Duty Land Tax in Scotland on 1 April 2015. It is administered by Revenue Scotland. Like SDLT, it is a banded tax — only the portion of the purchase price that falls within each band is taxed at that band's rate, not the whole price.

Standard residential rates

If you're buying your main home in Scotland or moving home, these rates apply:

• Up to £145,000 — 0%
• £145,001 to £250,000 — 2%
• £250,001 to £325,000 — 5%
• £325,001 to £750,000 — 10%
• Above £750,000 — 12%

First-time buyer relief

First-time buyers in Scotland benefit from an extended nil-rate band. Instead of the first £145,000 being tax-free, the first £175,000 is tax-free. The rates above that threshold remain the same as standard rates. To qualify, every buyer must be a first-time buyer — having never previously owned a dwelling anywhere in the world.

• Up to £175,000 — 0%
• £175,001 to £250,000 — 2%
• £250,001 to £325,000 — 5%
• £325,001 to £750,000 — 10%
• Above £750,000 — 12%

Additional Dwelling Supplement (ADS)

If you are purchasing an additional dwelling — a second home, a buy-to-let, a holiday property, or any property that will not be your only or main residence — you must pay the Additional Dwelling Supplement on top of your standard LBTT liability.

The ADS is calculated differently from the LBTT bands: it is a flat 6% charge on the entire purchase price, not just the portion above a threshold. This means:

• LBTT is calculated on the banded basis (standard rates applied to each slice of the price)
• ADS = 6% × full purchase price
• Total payable = LBTT + ADS

This calculator shows the ADS amount separately so you can see exactly how the total is made up.

When do you pay LBTT?

LBTT must be paid and a return filed within 30 days of completing your property purchase. Your solicitor will normally handle this on your behalf as part of the completion process.

England and Wales

England and Northern Ireland use Stamp Duty Land Tax (SDLT) — use our Stamp Duty (England) Calculator. Wales uses its own Land Transaction Tax (LTT) — use our Wales LTT Calculator.