Estimated LBTT
£0.00
Progressive LBTT on the purchase price before any ADS surcharge.
Real Estate utility
Scotland LBTT Calculator
Calculate Scottish residential LBTT with current bands, first-time buyer relief, and the Additional Dwelling Supplement.
Additional Dwelling Supplement
£0.00
Calculated at 8% of the full purchase price when the purchase is treated as an additional dwelling.
Total estimated tax
£0.00
LBTT plus any Additional Dwelling Supplement.
Nil-rate band used
£145,000.00
Scotland uses a larger nil-rate band for qualifying first-time buyers.
What this Scotland LBTT page is built for
This page is specifically for Scottish residential LBTT. It handles the standard residential bands, the separate first-time buyer nil-rate band, and the Additional Dwelling Supplement instead of forcing Scottish transactions into an England or Wales stamp-duty model.
Why Scottish property tax needs its own calculator
Scotland does not use the SDLT system that applies in England and Northern Ireland. It uses Land and Buildings Transaction Tax, and that means the residential thresholds, first-time buyer relief, and extra-home surcharge rules need to be calculated separately.
What this page helps you plan
It gives you a realistic starting point when comparing purchase scenarios in Scotland, especially if you want to see the difference between a standard purchase, a qualifying first-time buyer purchase, and an additional dwelling purchase.
Frequently asked questions
Does this calculator use Scotland's current LBTT bands?
Yes. It is built for the current Scottish residential LBTT bands, including the wider nil-rate band for qualifying first-time buyers.
Does this include the Additional Dwelling Supplement?
Yes. If the transaction is an additional dwelling purchase, the calculator adds the current Additional Dwelling Supplement on top of the main LBTT amount.
Is this the same as UK stamp duty?
No. Scotland uses Land and Buildings Transaction Tax instead of SDLT, so the bands and surcharges are not the same as England and Northern Ireland.
Should I still confirm the figure with my solicitor?
Yes. This page is meant to help with early budgeting and scenario planning. Your solicitor or conveyancer should confirm the final tax position for the actual transaction.
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