LBTT Calculator Scotland
Work out your Land and Buildings Transaction Tax on a Scottish property purchase, including first-time buyer relief and the 8% Additional Dwelling Supplement.
LBTT Details
Enter your purchase price and buyer status to estimate your LBTT
The full purchase price agreed for the property.
First-time buyer relief raises the nil-rate threshold to £175,000.
Triggers the 8% Additional Dwelling Supplement (ADS) on the full purchase price.
Your LBTT Estimate
Band-by-band breakdown, ADS, and effective tax rate
Enter your details above and click Calculate LBTT to reveal your Land and Buildings Transaction Tax.
Standard LBTT Rate Bands
A quick reference for the current standard residential LBTT bands in Scotland. First-time buyers get a raised nil-rate threshold of £175,000 instead of £145,000.
| Purchase Price Band | LBTT Rate | First-Time Buyer Band | Notes |
|---|---|---|---|
| Up to £145,000 | 0% | Up to £175,000 | Nil-rate band |
| £145,001 – £250,000 | 2% | £175,001 – £250,000 | Same band width for FTBs above threshold |
| £250,001 – £325,000 | 5% | £250,001 – £325,000 | Standard band, unaffected by FTB relief |
| £325,001 – £750,000 | 10% | £325,001 – £750,000 | Standard band, unaffected by FTB relief |
| Above £750,000 | 12% | Above £750,000 | Top rate band |
| Additional Dwelling Supplement | +8% | Not applicable to FTBs | Flat rate on the whole price, if price ≥ £40,000 |
LBTT Calculator FAQ
Everything you need to know about LBTT, first-time buyer relief, and the Additional Dwelling Supplement in Scotland.
Land and Buildings Transaction Tax (LBTT) is Scotland’s equivalent of Stamp Duty Land Tax. It replaced SDLT in Scotland on 1 April 2015 and is administered by Revenue Scotland rather than HMRC. It is charged on increasing portions of the purchase price when you buy residential or non-residential property above certain thresholds.
The standard residential LBTT bands 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% on anything above £750,000. LBTT is progressive, so each rate only applies to the portion of the price that falls within that band, not the whole purchase price.
First-time buyer relief raises the nil-rate threshold from £145,000 to £175,000, meaning eligible first-time buyers pay no LBTT on the first £175,000 of the purchase price. The maximum saving is £600. Unlike England’s equivalent relief, Scotland’s first-time buyer relief has no upper price cap, so it still applies on higher-value purchases.
The Additional Dwelling Supplement is a surcharge that applies when you buy an additional residential property in Scotland, such as a second home, holiday home, or buy-to-let, while already owning one or more residential properties anywhere in the world. ADS is currently charged at 8% of the entire purchase price, on top of standard LBTT, and applies to purchases of £40,000 or more.
Yes. If you buy a new main residence before selling your previous main home, you may need to pay ADS at completion, but you can reclaim it from Revenue Scotland if you sell your previous main residence within 36 months of the new purchase. The reclaim must usually be submitted within 12 months of the sale or the original filing deadline, whichever is later.
LBTT returns must be submitted to Revenue Scotland within 30 days of the effective date of the transaction, usually completion. A return is required for any residential purchase over £40,000, even if no LBTT is actually due. In practice, your solicitor will normally handle the LBTT return and payment as part of conveyancing.