stampdutycalc.uk

LBTT Calculator — Scotland

Calculate Land and Buildings Transaction Tax on a property purchase in Scotland. Includes first-time buyer relief and the Additional Dwelling Supplement for second homes and buy-to-lets.

Enter the total purchase price of the property

Your circumstances

Total tax due

£2,100

Effective rate

0.8%

Breakdown by band

BandAmountRateTax
Up to £145,000£145,0000%£0
£145,001 – £250,000£105,0002%£2,100
Total£2,100

Correct as of December 2025 — rates can change. Always confirm on Revenue Scotland.

Current LBTT rates 2026

Standard residential LBTT rates

BandRate
Up to £145,0000%
£145,001 – £250,0002%
£250,001 – £325,0005%
£325,001 – £750,00010%
Above £750,00012%

First-time buyer relief

The nil-rate band is raised from £145,000 to £175,000 for qualifying first-time buyers. Maximum saving: £600. No upper price cap applies.

Example: A £220,000 first home = 2% on £175,001–£220,000 only = £900 LBTT (vs £1,500 without relief).

Additional Dwelling Supplement (ADS) — 8%

ADS is a flat 8% charge on the total purchase price (not band-by-band). It applies when buying an additional residential property costing £40,000 or more.

Rate increased from 6% to 8% for contracts entered from 5 December 2024.

How LBTT works in Scotland

Land and Buildings Transaction Tax replaced stamp duty in Scotland in 2015. It's set by the Scottish Government and collected by Revenue Scotland — not HMRC. The bands are different from England, and the way additional property charges work is fundamentally different too.

For a standard residential purchase, you pay nothing on the first £145,000, then 2% on the slice up to £250,000, 5% up to £325,000, 10% up to £750,000, and 12% above that. These bands have been stable for several years and were confirmed unchanged in the Scottish Budget 2026–27.

Worked example: £250,000 purchase

Buying a flat in Glasgow for £250,000 as your only home:

  • 0% on the first £145,000 = £0
  • 2% on the next £105,000 (£145,001 to £250,000) = £2,100
  • Total LBTT: £2,100

Compare that to England, where the same price would attract £2,500 in SDLT (because England's nil-rate band is only £125,000). Scotland's higher threshold saves you £400 at this price point.

First-time buyer relief

Scottish first-time buyers get the nil-rate band extended from £145,000 to £175,000 — a maximum saving of £600. Unlike England, there's no upper price cap. A first-time buyer paying £600,000 still gets the £600 saving on the bottom slice. The relief requires that you've never owned residential property anywhere in the world and intend to live in the property as your main home.

Additional Dwelling Supplement (ADS)

This is where Scotland diverges most from England. Instead of adding a percentage to each band rate, Scotland charges a flat 8% of the total purchase price as a single line item. It applies when you're buying an additional residential property costing £40,000 or more — second homes, buy-to-lets, holiday lets.

The rate increased from 6% to 8% for contracts entered from 5 December 2024. On a £300,000 buy-to-let, you'd pay standard LBTT of £3,350 plus ADS of £24,000 — a total of £27,350. That's a significant difference from England's approach, where the surcharge is layered onto each band.

Buying in England or Wales instead?

If your purchase is in England or Northern Ireland, use our SDLT calculator. For Wales, see the LTT calculator. For a comparison of how the two systems differ, read LBTT vs SDLT: what's different between Scotland and England.

Frequently asked questions

Do first-time buyers pay LBTT in Scotland?

First-time buyers get an extended nil-rate band of £175,000 (instead of the standard £145,000), saving up to £600. Above £175,000, standard marginal rates apply. Unlike England, there's no upper price cap — a first-time buyer buying at £500,000 still gets the £600 saving on the bottom slice.

What is the Additional Dwelling Supplement (ADS)?

ADS is an 8% charge on the total purchase price when you buy an additional residential property in Scotland (second home, buy-to-let, holiday let). It applies to properties costing £40,000 or more and is charged on top of standard LBTT, not band-by-band like England's surcharge.

How is LBTT different from SDLT?

LBTT is Scotland's equivalent of stamp duty, set by the Scottish Government and collected by Revenue Scotland. The bands and thresholds differ from England — for example, the nil-rate band is £145,000 (not £125,000), and Scotland's additional property charge (ADS) is a flat 8% on the whole price rather than +5% on each band.

When is LBTT due?

You must submit an LBTT return and pay the tax within 30 days of the effective date of the transaction (usually completion). Your solicitor typically handles this through Revenue Scotland's online system.

Can I claim ADS back if I sell my previous home?

If you paid ADS because you hadn't sold your previous main residence, you may be able to reclaim it if you sell that home within 18 months. The rules differ from England's 36-month window — check Revenue Scotland's guidance for the current reclaim period.