Free guide

LBTT calculator for Scotland

Land and Buildings Transaction Tax replaces stamp duty in Scotland. Enter the price and how you're buying to see what you'll pay and how it's worked out.

Rates checked 3 November 2026 Checked by Daniil Shumko, editor

£
Are you buying as a…

You pay

£2,100

£2,100 on a £250,000 home when moving home. That's 0.84% of the price.

Land and Buildings Transaction Tax, worked band by band. Amounts are rounded down to the pound, as the tax authority does.
BandRatePrice in bandTax
£0 to £145,000 0% £145,000 £0
£145,001 to £250,000 2% £105,000 £2,100
Total to pay£2,100

LBTT rates and bands

Like stamp duty, LBTT charges each band's rate only on the part of the price inside that band.

Standard: price band 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 buyer: price band Rate
Up to £175,000 0%
£175,001 to £250,000 2%
£250,001 to £325,000 5%
£325,001 to £750,000 10%
Over £750,000 12%

Land and Buildings Transaction Tax, Scotland. Additional homes also pay the 8% Additional Dwelling Supplement on the whole price.

Worked example: a £250,000 home

  • First £145,000 at 0%: £0
  • £145,001 to £250,000 (£105,000) at 2%: £2,100
  • Total LBTT: £2,100. A first-time buyer pays £1,500, because their nil band runs to £175,000.

Common questions

How much LBTT will I pay in Scotland?

On a standard purchase: 0% up to £145,000, 2% from £145,001 to £250,000, 5% to £325,000, 10% to £750,000 and 12% above. A £250,000 home costs £2,100.

Do first-time buyers pay LBTT?

First-time buyer relief raises the nil-rate band from £145,000 to £175,000, which saves up to £600. Above £175,000 the normal bands apply.

What is the Additional Dwelling Supplement?

ADS is an extra 8% of the whole price when you buy an additional home in Scotland for £40,000 or more, such as a buy-to-let or second home. It has been 8% since 5 December 2024.

Is LBTT the same as stamp duty?

No. Since April 2015 Scotland has used LBTT, collected by Revenue Scotland, with its own bands. England and Northern Ireland use Stamp Duty Land Tax.

Sources

  1. Revenue Scotland: Residential property rates and bands
  2. Revenue Scotland: The Additional Dwelling Supplement

This calculator gives a general figure, not tax, legal or financial advice. Where the government publishes worked examples, we test it against them. Found a problem? Tell us.