LBTT calculator for Scotland
Scotland charges LBTT, not stamp duty. The bands are different, the second-home supplement is 8% of the whole price, and first-time buyer relief has no price cap.
Rates for 2026/27, verified 7 August 2026 against LBTT residential property rates
- Effective rate
- 2.39%
- Total cost
- £358,350
| Band | Portion of price | Rate | Tax |
|---|---|---|---|
| £0 to £145,000 | £145,000 | 0% | £0 |
| £145,000 to £250,000 | £105,000 | 2% | £2,100 |
| £250,000 to £325,000 | £75,000 | 5% | £3,750 |
| £325,000 to £350,000 | £25,000 | 10% | £2,500 |
| Total LBTT | Payable to Revenue Scotland | £8,350 | |
| Where | Tax | Difference |
|---|---|---|
| Scotland | £8,350 | — |
| England and Northern Ireland | £7,500 | −£850 |
| Wales | £7,500 | −£850 |
LBTT is not stamp duty
Scotland replaced Stamp Duty Land Tax with Land and Buildings Transaction Tax in April 2015. It is collected by Revenue Scotland rather than HMRC, and the bands, the second-home supplement and the first-time buyer relief all work differently from the rest of the UK. Using an England-shaped calculator on a Scottish purchase will give you the wrong number.
Like SDLT, LBTT is charged in slices. The nil-rate band runs to £145,000, lower than England's, and the 10% band starts at £325,000 — much earlier than England's £925,000. That makes Scotland noticeably more expensive in the middle of the market.
The Additional Dwelling Supplement works differently
England adds 5 percentage points to each band. Scotland's ADS is a flat 8% of the entire purchase price, charged alongside the banded LBTT rather than folded into it. On a £300,000 second home that is £24,000 of ADS on top of £4,600 of LBTT.
It applies from £40,000 and can be reclaimed if you sell your previous main residence within 36 months.
First-time buyer relief has no upper limit
This is where Scotland is genuinely more generous. The relief raises the nil-rate band from £145,000 to £175,000, and unlike England there is no maximum property price. A first-time buyer purchasing at £600,000 still gets it. The saving is capped at £600 by the size of the band, but there is no cliff edge to fall off.
No non-resident surcharge
Scotland has not introduced the 2% surcharge for overseas buyers that applies in England and Northern Ireland.
LBTT rates for 2026/27
| Portion of the price | Standard | First-time buyer |
|---|---|---|
| £0 to £145,000 | 0% | 0% |
| £145,000 to £250,000 | 2% | 2% |
| £250,000 to £325,000 | 5% | 5% |
| £325,000 to £750,000 | 10% | 10% |
| £750,000 and above | 12% | 12% |
| Price | Moving home | First-time buyer | Second home (with ADS) |
|---|---|---|---|
| £200,000 | £1,100 | £500 | £17,100 |
| £300,000 | £4,600 | £4,000 | £28,600 |
| £400,000 | £13,350 | £12,750 | £45,350 |
| £600,000 | £33,350 | £32,750 | £81,350 |
| £900,000 | £66,350 | £65,750 | £138,350 |
What this calculator does not cover
- Non-residential and mixed-use property, which has its own lower band table.
- Lease transactions, where LBTT can also apply to the net present value of the rent, with three-yearly review returns.
- Multiple dwellings relief and other reliefs that need to be claimed on the return.
An LBTT return must be made and the tax paid within 30 days of the effective date, normally completion. Your solicitor usually handles it.
Frequently asked questions
Is LBTT more expensive than stamp duty in England?
Generally yes above about £325,000, because Scotland reaches its 10% band far earlier — at £325,000 rather than £925,000. Below roughly £175,000 Scotland is usually cheaper. The calculator shows both figures side by side.
How much is the Additional Dwelling Supplement?
8% of the entire purchase price, not just the portion above a threshold, and it is charged in addition to the normal banded LBTT. It applies to purchases of £40,000 or more where you already own another dwelling anywhere in the world.
Can I get ADS back if I sell my old home?
Yes, if you sell your previous main residence within 36 months of the new purchase. You claim it back from Revenue Scotland by amending the original return. The window used to be 18 months, so older guidance may mislead you.
Is there a price limit on Scottish first-time buyer relief?
No. Unlike England, where the relief vanishes above £500,000, Scotland applies it at any price. The saving is capped at £600 because it only raises the nil-rate band from £145,000 to £175,000, but there is no cliff edge.
Do overseas buyers pay extra in Scotland?
No. Scotland has no equivalent of the 2% non-resident surcharge that applies in England and Northern Ireland.
Related calculators
- Stamp duty calculator Stamp Duty Land Tax for England and Northern Ireland, with every band shown and the first-time buyer cliff edge flagged before it catches you.
- LTT calculator for Wales Wales charges LTT. It has the highest nil-rate band in the UK at £225,000, no first-time buyer relief, and a completely separate band table for additional properties.
- Scottish take-home pay calculator Scotland sets its own income tax rates. See what you keep, and exactly how much more or less that is than the rest of the UK.
- Mortgage affordability calculator There is no single correct answer to how much you can borrow. Here is the realistic range, and what each level costs per month.
Tax year 2026/27 · How we calculate · All rates and sources · What changed