Updated to 5 December 2024 LBTT rates
Buy-to-Let LBTT Calculator (Scotland, ADS)
Buy-to-let, second home, or any additional property in Scotland: the 8% Additional Dwelling Supplement (was 6% / 4% / 3%) on top of standard LBTT. See exactly what the additional-property status costs you.
- Purchase price (91.5%)
- LBTT (8.5%)
LBTT adds about 9.3% on top of the purchase price.
| Purchase price | £280,000 |
|---|---|
| Standard: Nil rate | |
| £145,000 at 0% | £0 |
| Standard: 2% band | |
| £105,000 at 2% | £2,100 |
| Standard: 5% band | |
| £30,000 at 5% | £1,500 |
| Standard LBTT (subtotal) | £3,600 |
| Additional Dwelling Supplement | £22,400 |
| Total LBTT | £26,000 |
| Total cash required | £306,000 |
Information
Buying a buy-to-let, second home, holiday home, or any additional residential property in Scotland triggers the Additional Dwelling Supplement (ADS): a flat 8% (2025/26) on the entire purchase price, paid on top of standard LBTT. The supplement is waived on purchases below £40,000.
How ADS differs from England's surcharge. England's additional-property rate adds a per-band surcharge (currently +5%) to the standard SDLT schedule. Scotland's ADS is structurally different: a single flat percentage on the entire purchase price, on top of unchanged standard LBTT. At a £300,000 purchase, England's surcharge would add £15,000; Scotland's ADS adds £24,000. The mechanism shows up in the breakdown table: you'll see standard LBTT as one line and ADS as a separate line.
ADS history. Introduced at 3% in April 2016 alongside England's equivalent surcharge. Raised to 4% in January 2019, 6% in December 2022, and 8% in December 2024. Standard residential bands have remained unchanged since LBTT's launch.
Refund eligibility. If you're replacing your only main residence and the previous sale completes within 36 months, ADS is refundable. This calculator shows the headline ADS; claim eligibility is downstream. If your circumstances might qualify, consult Revenue Scotland's guidance.
Limited-company purchases. Companies pay standard LBTT plus ADS, the same as any additional-property buyer. Scotland has no equivalent of England's flat 17%/15% corporate rate.
What's not. England and Northern Ireland have SDLT (use the region pill above to switch); Wales has LTT. Mixed-use / commercial property has a different rate schedule.
FAQ
- What counts as an additional property for ADS?
Any residential property you'll own at completion that isn't your main residence: buy-to-let, holiday homes, and accidental-landlord cases (keeping your old flat while moving). ADS is a flat percentage on the entire purchase price, not a per-band surcharge like England's. Purchases below £40,000 are exempt. If you're replacing your only main residence and the previous sale completes within 36 months, ADS is refundable.
- I'm buying through a limited company: is there a special Scottish rate?
No. Scotland has no equivalent to England's flat 17%/15% corporate rate. Limited companies and other non-natural persons pay standard LBTT plus the Additional Dwelling Supplement (8% on the entire purchase price), the same as any additional-property buyer. England addressed corporate avoidance with a punitive flat rate; Scotland addressed the same concern by raising ADS instead.
- When does the Additional Dwelling Supplement apply?
When you'll own two or more residential properties at completion and the new one isn't replacing your only main residence, so buy-to-let, second homes, and holiday homes all trigger it. ADS is a flat 8% (2025/26) on the entire purchase price, applied on top of standard LBTT. Purchases below £40,000 are exempt. Unlike England's per-band surcharge, ADS doesn't compound through the band schedule; it's one flat amount.
- What if I'm replacing my main residence but haven't sold the old one yet?
You'll pay ADS at completion and can claim a refund if the previous main residence is sold within 36 months. This calculator shows the headline ADS; refund eligibility is downstream.
- Do I pay LBTT in England or Wales?
No. England and Northern Ireland have Stamp Duty Land Tax (SDLT); Wales has Land Transaction Tax (LTT). Use the region selector at the top of this page to switch between calculators.
Recent changes
-
Additional Dwelling Supplement raised from 6% to 8% (Scottish Budget 2024). Standard residential bands unchanged. The increase widens the LBTT-vs-SDLT gap on additional-property purchases: at £300,000 the ADS alone is now £24,000 (vs £15,000 of additional-property tax under SDLT).
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Additional Dwelling Supplement raised from 4% to 6%. Standard residential bands unchanged.
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Additional Dwelling Supplement raised from 3% to 4%.
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Additional Dwelling Supplement introduced at 3% on the entire purchase price of additional residential property. Below £40,000 exempt. Concurrent with the UK-wide SDLT additional-property surcharge launched on the same date.
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Land and Buildings Transaction Tax replaces UK Stamp Duty Land Tax in Scotland. Residential bands established at 0% to £145k, 2% to £250k, 5% to £325k, 10% to £750k, 12% above. First-time buyer relief introduced separately; see history of the relief on Revenue Scotland's site.
Sources
- Land and Buildings Transaction Tax: residential rates and bands (Revenue Scotland)
- Additional Dwelling Supplement (ADS) (Revenue Scotland)
- First-time buyer relief (Revenue Scotland)
Disclaimer
Not financial or legal advice. Figures are computed from the legislative tables published by Revenue Scotland and do not account for ADS refund eligibility (replacement-of-main-residence within 36 months) or other personal-circumstance adjustments. Consult a Scottish conveyancer for the authoritative figure on your specific purchase.
