Updated to 5 December 2024 LBTT rates
First-Time Buyer LBTT Calculator (Scotland)
First-time buyer LBTT in Scotland: zero tax on the first £175,000 of any price (no upper cap, unlike England's SDLT relief). See the saving and the per-band breakdown.
- Purchase price (98.9%)
- LBTT (1.1%)
LBTT adds about 1.1% on top of the purchase price.
| Purchase price | £280,000 |
|---|---|
| FTB: Nil rate | |
| £175,000 at 0% | £0 |
| FTB: 2% band | |
| £75,000 at 2% | £1,500 |
| FTB: 5% band | |
| £30,000 at 5% | £1,500 |
| Total LBTT | £3,000 |
| Total cash required | £283,000 |
Information
Buying your first home in Scotland means a higher tax-free band: £175,000 instead of the standard £145,000. Unlike England's SDLT relief, there's no upper price cap; the £175k nil-rate band applies whether the purchase is £200,000 or £900,000.
How the saving works. Compared to a buyer who already owns a property, an FTB pays £0 on an extra £30,000 slice (£145k to £175k) which would otherwise be taxed at 2%. That's a maximum saving of £600. The saving applies in full as long as the price sits above £175,000; it doesn't taper or disappear at any higher price level.
What counts as a first-time buyer. You must have never owned residential property anywhere in the world. Joint buyers both need to qualify; if either has owned before, neither gets the relief. Inherited property counts as previous ownership.
What's not. England and Northern Ireland have separate FTB rules under SDLT (more generous nil-band at £300k but a hard £500k price cap above which relief disappears). Wales has no FTB relief; LTT chose a higher universal nil-band of £225k instead.
FAQ
- What counts as a first-time buyer in Scotland?
Revenue Scotland treats you as a first-time buyer if you've never owned residential property anywhere in the world. Joint buyers both need to qualify. Inherited property counts as previous ownership. The relief is more generous than England's because there's no upper price cap: even a £600,000 first-time buyer pays £0 on the first £175,000.
- 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).
-
Additional Dwelling Supplement raised from 4% to 6%. Standard residential bands unchanged.
-
Additional Dwelling Supplement raised from 3% to 4%.
-
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.
-
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. Consult a Scottish conveyancer for the authoritative figure on your specific purchase.
