LBTT Calculator (Scotland)
Work out the Land and Buildings Transaction Tax on a residential purchase in Scotland, including first-time buyer relief and the Additional Dwelling Supplement for second homes and buy-to-lets.
Standard rates
| Portion of price | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
First-time buyers pay nothing on the first £175,000 instead of £145,000, which saves up to £600.
Additional Dwelling Supplement (ADS): 8% of the whole purchase price for additional homes costing £40,000 or more, on top of LBTT. It has been 8% since 5 December 2024.
£235,000 home, moving house
Nothing on the first £145,000, then 2% on the next £90,000. LBTT: £1,800.
£235,000 home, first-time buyer
The nil rate band rises to £175,000, so only £60,000 is taxed at 2%. LBTT: £1,200, a saving of £600.
£235,000 buy-to-let
£1,800 of LBTT plus ADS of 8% on the full £235,000 (£18,800). Total: £20,600.
£875,000 home, moving house
£0 + £2,100 (2% of £105,000) + £3,750 (5% of £75,000) + £42,500 (10% of £425,000) + £15,000 (12% of £125,000). LBTT: £63,350.
What is LBTT?
Land and Buildings Transaction Tax is the Scottish equivalent of stamp duty. It is paid to Revenue Scotland when you buy a property or land in Scotland over the nil rate threshold, which is £145,000 for residential property.
How much is first-time buyer relief on LBTT?
First-time buyers pay no LBTT on the first £175,000 instead of £145,000. That saves up to £600, and the relief applies at any purchase price.
What is the Additional Dwelling Supplement?
ADS is an extra 8% of the total purchase price when you buy an additional home in Scotland for £40,000 or more, for example a second home or a buy-to-let. If you sell your previous main home within 36 months, you may be able to claim the ADS back.
When do I pay LBTT?
Your solicitor normally submits the LBTT return and pays the tax on your behalf. It must be done within 30 days of the effective date, usually the date you take entry to the property.
Does LBTT apply in England or Wales?
No. England and Northern Ireland use Stamp Duty Land Tax, and Wales uses Land Transaction Tax. LBTT only applies to property in Scotland.
Source: Revenue Scotland: LBTT residential rates and Additional Dwelling Supplement. This is an estimate for residential purchases; your solicitor will confirm the final figure.
LBTT is charged on the price you pay, split into bands. Each rate only applies to the part of the price inside that band.
If you replace your main home, ADS may apply at first if you haven't sold your old one yet. You can reclaim it if you sell within 36 months.
For your mortgage, try the mortgage repayment calculator.