About this tool
What is Land and Buildings Transaction Tax
Land and Buildings Transaction Tax (LBTT) is Scotland's equivalent of Stamp Duty, charged on residential property purchases and collected by Revenue Scotland rather than HMRC. Buying in England or Northern Ireland instead? Use our dedicated Stamp Duty (SDLT) calculator — the two taxes share the same banded logic but different thresholds and rates. Wales runs its own separate Land Transaction Tax — use our dedicated LTT calculator for a Welsh purchase. Like SDLT, LBTT is charged in bands: each slice of the price is taxed at the rate for that band, not the whole price at the top rate you fall into.
Standard rates
For a straightforward purchase — a home mover, or anyone who already owns property and isn't buying an additional one — the bands, in force since 1 April 2021 and confirmed unchanged for 2026-27, are: 0% up to £145,000, 2% from £145,001 to £250,000, 5% from £250,001 to £325,000, 10% from £325,001 to £750,000, and 12% above £750,000. A £250,000 purchase, for example, pays nothing on the first £145,000 and 2% on the remaining £105,000 (£2,100) — £2,100 in total, an effective rate of 0.8% of the price.
First-Time Buyer Relief
First-time buyers get a higher nil-rate band: 0% up to £175,000 instead of £145,000, with the standard bands applying above that. Unlike England's SDLT, there is no price ceiling — the relief doesn't disappear above any threshold, it simply saves a fixed £600 (2% of the extra £30,000) whatever the property costs. A first-time buyer at £250,000 pays 2% only on £75,000 (£1,500) instead of £2,100 — the full £600 saving, same as a first-time buyer at £600,000 would get.
The Additional Dwelling Supplement
Buying a second home, a buy-to-let, or any residential property while already owning another adds an 8% Additional Dwelling Supplement (ADS) on top of every standard band — including the portion that would otherwise be tax-free. It rose from 6% to 8% on 5 December 2024. Revenue Scotland describes it as a flat rate on the whole price, which is mathematically the same outcome as adding 8 points to every band: on that same £250,000 purchase, that's £20,000 (8% of the full price) added to the £2,100 standard tax, for £22,100 total. The supplement does not apply below £40,000, and if you're replacing your main residence and sell the old one after completion, you can reclaim it from Revenue Scotland provided the sale completes within 36 months.
What this calculator doesn't cover
This is a light, indicative tool, matching the scope of our SDLT calculator for England and Northern Ireland. It does not model non-residential or mixed-use rates, multiple-dwellings relief, or lease-related LBTT (which has its own separate calculation). Always confirm the exact ADS reclaim conditions with Revenue Scotland if you're replacing a main residence.
Disclaimer
Indicative estimate only, Scotland, based on rates in force since 1 April 2021 (standard rates and First-Time Buyer Relief) and 5 December 2024 (Additional Dwelling Supplement), both confirmed unchanged for 2026-27. Not tax advice — confirm your exact liability with revenue.scot or a solicitor before exchanging contracts.