Updated 2026Revenue Scotland Rates

Scotland LBTT Calculator

Calculate Land and Buildings Transaction Tax (LBTT) for property in Scotland. Includes the 6% ADS surcharge and First-Time Buyer relief thresholds.

Scotland LBTT Calculator

Updated with 2024–25 Revenue Scotland rates

Property Type

Purchase Price

Buyer Profile

Quick Price Presets

Total LBTT Due

£8,350

Effective Rate: 2.39%

Tax Distribution100% of Due

Standard LBTT

Rate Band Breakdown

Up to £145,000£145,0000%Nil

£145,001 – £250,000£105,0002%£2,100

£250,001 – £325,000£75,0005%£3,750

£325,001 – £750,000£25,00010%£2,500

About LBTT Scotland

LBTT replaced UK Stamp Duty in Scotland on 1 April 2015. It is a progressive tax, meaning you only pay the rate on the portion of the price within each band. First-time buyers benefit from a nil-rate threshold of £175,000, while the ADS surcharge of 6% applies to additional dwellings.

Understanding Land & Buildings Transaction Tax in Scotland

Land and Buildings Transaction Tax (LBTT) replaced UK Stamp Duty Land Tax (SDLT) in Scotland on 1 April 2015. It is a progressive tax paid when you buy a property or land in Scotland over a certain value. Administered by Revenue Scotland, LBTT is fundamentally different from the system in England and Wales, using its own specific rate bands and surcharges.

Whether you are buying your first home in Glasgow, an investment property in Edinburgh, or commercial premises in Aberdeen, accurately estimating your tax liability is a critical step in your financial planning.

How is LBTT Calculated?

LBTT is calculated on a "slice-by-slice" basis. You only pay the specific rate on the portion of the purchase price that falls within each band.

Up to £145,0000%
£145,001 to £250,0002%
£250,001 to £325,0005%
£325,001 to £750,00010%
Over £750,00012%

Example: £350,000 Main Residence

• First £145,000: £0 (0%)
• Next £105,000 (£145k-£250k): £2,100 (2%)
• Next £75,000 (£250k-£325k): £3,750 (5%)
• Remaining £25,000 (£325k-£350k): £2,500 (10%)
Total LBTT: £8,350

First-Time Buyer Relief in Scotland

Scotland offers a specific relief for first-time buyers. The nil-rate threshold (the price at which you start paying tax) is raised from £145,000 to £175,000.

Eligibility

Every buyer must be a first-time buyer. You must never have owned a home anywhere else in the world and must intend to live in the property as your main residence.

The Saving

The maximum saving from this relief is £600. If your property costs more than £175,000, you still benefit from the £600 reduction on the first portion of the price.

Additional Dwelling Supplement (ADS)

If you are buying a second home, a holiday home, or a buy-to-let investment property in Scotland, you will likely need to pay the Additional Dwelling Supplement (ADS).

The Rate

Currently 6% of the total purchase price.

The Threshold

Applies to all purchases over £40,000.

Refunds

Can be reclaimed if you sell your previous main residence within 36 months.

Frequently Asked Questions

When do I pay LBTT?

LBTT must be paid within 30 days of the "effective date" of the transaction, which is usually the date of completion (the day you get the keys). Your solicitor typically handles the payment on your behalf.

Is LBTT the same as Council Tax?

No. LBTT is a one-off tax paid when you buy a property. Council Tax is an ongoing monthly tax paid to your local authority for local services.

How does LBTT compare to England's Stamp Duty?

Scottish LBTT tends to be more expensive for mid-to-high value properties than English SDLT. For example, a £500,000 house in Scotland has a higher tax bill than the same house in England, primarily due to Scotland's higher rate bands (10% starting at £325k vs 5% in England).