LBTT Calculator: Scotland Land and Buildings Transaction Tax
Work out the LBTT on a home in Scotland, including first-time buyer relief and the 8% Additional Dwelling Supplement, and compare it with stamp duty in England and LTT in Wales.
Last updated: October 2026 · 2026/27 rates
Your purchase
You are replacing your main home, or own no other dwelling.
Total LBTT
£4,600
Effective rate 1.53% of £300,000
Band-by-band breakdown
| Band | Rate | Taxable slice | Tax |
|---|---|---|---|
| Up to £145,000 | 0% | £145,000 | £0 |
| £145,001 to £250,000 | 2% | £105,000 | £2,100 |
| £250,001 to £325,000 | 5% | £50,000 | £2,500 |
| Total LBTT | £4,600 | ||
Same price across the UK
Home mover or standard buyer. First-time buyer relief is applied where each nation offers it; Wales has none.
| Where | Tax | Effective rate |
|---|---|---|
| England and Northern Ireland (SDLT) | £5,000 | 1.67% |
| Scotland (LBTT) | £4,600 | 1.53% |
| Wales (LTT) | £4,500 | 1.5% |
Buying in England, Northern Ireland or Wales? Use the stamp duty calculator or the LTT calculator for Wales.
How LBTT works
Land and Buildings Transaction Tax replaced stamp duty in Scotland and is collected by Revenue Scotland, not HMRC. Like income tax, it is charged in slices: each rate applies only to the part of the price that falls inside its band, so crossing a threshold never makes the whole price more expensive.
| Residential 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% |
Worked example: a £300,000 home bought by a home mover pays nothing on the first £145,000, 2% on £105,000 (£2,100) plus 5% on £50,000 (£2,500), a total of £4,600. A first-time buyer pays £4,000, and someone buying it as a second home pays £28,600 once the 8% ADS of £24,000 is added.
How much is LBTT on a £300,000 house in Scotland?
A home mover pays £4,600 in LBTT on a £300,000 home, an effective rate of 1.53%. A first-time buyer pays £4,000. If it is an additional home, the 8% Additional Dwelling Supplement takes the total to £28,600.
What are the current LBTT rates and bands?
Residential LBTT is charged in slices: 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, 12% above £750,000. Each rate applies only to the part of the price inside its band.
Do first-time buyers pay LBTT in Scotland?
First-time buyer relief raises the nil-rate band from £145,000 to £175,000, saving up to £600. There is no upper price limit. Every buyer must never have owned a residential property anywhere in the world and must intend to live in the home as their only or main residence.
What is the Additional Dwelling Supplement (ADS)?
ADS is an extra 8% of the whole purchase price, charged on top of LBTT when you buy an additional home such as a buy-to-let or second home. It applies to transactions from 5 December 2024 and does not apply where the price is under £40,000.
Can I reclaim ADS if I sell my old home?
Yes. If you bought your new main residence before selling the previous one, you can reclaim ADS if you sell the previous main residence within 36 months of buying the new one (for effective dates from 1 April 2024). Claim by amending your LBTT return within the 12-month amendment period, or with a repayment claim within 5 years of the return filing date.
When do I have to pay LBTT?
The LBTT return must be submitted to Revenue Scotland, and the tax paid, within 30 days of the effective date of the transaction, which is usually the completion date. Your solicitor normally files it. Penalties and interest apply if you are late.
Is LBTT more expensive than stamp duty in England?
It depends on the price. On a £300,000 home LBTT is £4,600, slightly less than SDLT in England, but Scotland's 10% band above £325,000 means LBTT is usually higher on more expensive homes. The calculator compares SDLT, LBTT and Welsh LTT on any price.
Residential rates only. Non-residential and mixed-use purchases, leases and linked transactions use different rules. Scotland sets LBTT in its own Budget, so rates can change outside the UK Budget timetable. This calculator is a guide, not tax advice.
Stamp duty calculators
This calculator is part of a family. The main calculator covers the general case.
Main calculator: Stamp Duty Calculator
SDLT for England & NI with post-April-2025 bands, plus Scotland LBTT and Wales LTT.
First-Time Buyer Stamp Duty Calculator
First-time buyer SDLT in England and NI, with the eligibility check and the cliff edge just over £500,000.
Second Home Stamp Duty Calculator
Stamp duty on a second home or buy-to-let with the 5% surcharge, refunds, non-resident and company rates.
LTT Calculator (Wales)
Welsh Land Transaction Tax at main and higher rates, with the 3-year refund and an SDLT comparison.
Related calculators
Other free UK tools that follow on from this calculation.
Stamp Duty Calculator
SDLT for England & NI with post-April-2025 bands, plus Scotland LBTT and Wales LTT.
LTT Calculator (Wales)
Welsh Land Transaction Tax at main and higher rates, with the 3-year refund and an SDLT comparison.
Mortgage Calculator
Monthly repayments, total interest and LTV for any UK mortgage scenario.
Buy-to-Let Calculator
Rental yield, ROI, SDLT surcharge and Section 24 mortgage interest restrictions.
Reviewed by Alexandre Bernier, LLM (UK), CFP®
Educational tool: estimates only. Not individual financial, investment, tax or legal advice. Using it does not create an adviser-client relationship. Rules and figures change; check them against current HMRC and GOV.UK guidance and speak to a qualified professional. Editorial policy →
Sources
Every rate and threshold used by this calculator is taken from the official pages below. If a figure here disagrees with one of these, the official page is right, please tell us.