Updated to 5 December 2024 LBTT rates
Scottish LBTT Calculator
Calculate Scottish Land and Buildings Transaction Tax on residential property purchases: first-time buyer relief, Additional Dwelling Supplement, and the date-dependent rate schedule since 2015.
- Purchase price (98.7%)
- LBTT (1.3%)
LBTT adds about 1.3% 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 |
| Total LBTT | £3,600 |
| Total cash required | £283,600 |
Information
Land and Buildings Transaction Tax (LBTT) is the tax you pay when you buy property or land in Scotland. It replaced UK Stamp Duty Land Tax in Scotland on 1 April 2015. Like SDLT, LBTT is tiered: each slice of the purchase price falls into a band with its own rate, and the rates stack as the price climbs. This calculator runs the same band-walk Revenue Scotland's own tables prescribe and surfaces the breakdown one band at a time.
What's modelled. Standard residential bands (0% to £145k, 2% to £250k, 5% to £325k, 10% to £750k, 12% above), first-time buyer relief (£175k nil-band, no upper price cap), and the Additional Dwelling Supplement (flat 8% in 2025/26 on the entire purchase price of additional residential property; waived below £40,000).
First-time buyer relief. If you've never owned residential property anywhere in the world, the nil-rate band is raised from £145,000 to £175,000. Unlike England's SDLT relief (which disappears completely above £500,000), Scotland's FTB relief applies regardless of total purchase price. A £900,000 first-time buyer still pays £0 on the first £175,000 and standard rates on the rest.
Additional Dwelling Supplement. Scotland's equivalent of England's additional-property surcharge, but mechanically different. ADS is a flat percentage (8% in 2025/26) on the entire purchase price, applied on top of standard LBTT. It's not a per-band surcharge; it's one flat amount. Applies to buy-to-let, second homes, holiday homes, and limited-company purchases. Refundable if you replace your only main residence and sell the previous one within 36 months.
No special corporate rate. Unlike England's flat 17%/15% corporate SDLT rate, Scotland has no special rate for limited-company purchases. Companies pay standard LBTT plus the Additional Dwelling Supplement, the same as any additional-property buyer.
What's not. England and Northern Ireland have SDLT; Wales has LTT. Use the region pills above to switch. Mixed-use / commercial property has a different rate schedule and is out of scope for this calc.
FAQ
- 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 personal circumstances such as ADS refund eligibility (replacement-of-main-residence within 36 months), multiple-dwellings relief, or commercial / mixed-use property. Consult a Scottish conveyancer for the authoritative figure on your specific purchase.
