About the Scotland LBTT Calculator
This Scotland LBTT calculator works out the Land and Buildings Transaction Tax due when you buy a residential property in Scotland. LBTT replaced UK Stamp Duty in Scotland in 2015 and is collected by Revenue Scotland. Enter the price, choose whether you are moving home, buying your first home or buying an additional dwelling such as a buy-to-let or second home, and the calculator shows the tax band by band.
It uses the residential rates that apply in the 2026-27 tax year, unchanged since 1 April 2021: 0% up to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above. First-time buyer relief raises the nil-rate band to £175,000, saving up to £600. The Additional Dwelling Supplement (ADS) is 8% of the full price for transactions on or after 5 December 2024 when the dwelling costs £40,000 or more and you will own more than one home.
Use it to budget for a Scottish purchase, to see how much ADS adds to a buy-to-let, or to check the figure your solicitor quotes. It assumes a single residential dwelling bought outright by individuals; multiple-dwelling purchases, non-residential property and leases are not covered.
With the default inputs, the total lbtt to pay is £3,600.00. Change any value above to recalculate instantly.
How to use the scotland lbtt calculator
- 1Enter the agreed purchase price of the Scottish property.
- 2Choose home mover, first-time buyer or additional dwelling.
- 3Read the total LBTT, including any Additional Dwelling Supplement.
- 4Check the band-by-band table to see where the tax comes from.
- 5Budget to pay it within 30 days of completion — your solicitor normally files the return.
Formula and method
LBTT is a slice tax: each rate applies only to the part of the price inside its band. The residential bands are 0% up to £145,000, 2% from £145,001 to £250,000, 5% to £325,000, 10% to £750,000 and 12% on anything above £750,000. For first-time buyers the 0% band is extended to £175,000, which removes 2% tax on up to £30,000 — a maximum saving of £600.
The Additional Dwelling Supplement is different: it is a flat 8% of the entire price (not banded) and is added on top of the normal LBTT when you buy a dwelling for £40,000 or more and will own two or more dwellings at the end of the day. Results are not rounded; Revenue Scotland calculates tax to the penny on the chargeable consideration.
- Band rate
- 0%, 2%, 5%, 10% or 12% on each slice of the price
- ADS
- Additional Dwelling Supplement, 8% of the full price
- Nil-rate band
- £145,000 (or £175,000 for first-time buyers)
Worked examples
£280,000 home mover
Nothing is due on the first £145,000. The next £105,000 is taxed at 2% (£2,100) and the final £30,000 at 5% (£1,500), giving £3,600 — about 1.29% of the price.
First-time buyer, £200,000 flat
With relief the nil-rate band runs to £175,000, so only £25,000 is taxed at 2% — £500. A home mover would pay £1,100 (2% of £55,000), so the relief saves the full £600.
£300,000 buy-to-let with ADS
Standard LBTT is £2,100 (2% of £105,000) plus £2,500 (5% of £50,000) = £4,600. ADS adds 8% of the whole £300,000, or £24,000, for a total of £28,600.
£800,000 family home
The slices are £2,100 (2%), £3,750 (5% of £75,000), £42,500 (10% of £425,000) and £6,000 (12% of £50,000), totalling £54,350 — an effective rate of about 6.79%.
Frequently asked questions
How much is LBTT on a £250,000 house?+
A home mover pays £2,100: nothing on the first £145,000 and 2% on the remaining £105,000. A first-time buyer pays £1,500, because the nil-rate band is extended to £175,000.
What is the Additional Dwelling Supplement?+
ADS is an extra tax of 8% of the full purchase price (since 5 December 2024) on additional homes in Scotland costing £40,000 or more, such as second homes and buy-to-let properties. It is paid on top of normal LBTT.
Can I get ADS back if I am moving home?+
Yes. If you buy your new main home before selling the old one, you pay ADS but can usually claim it back from Revenue Scotland if you sell your previous main residence within 36 months of buying the new one.
Who qualifies for first-time buyer relief in Scotland?+
Every buyer must be buying their first home anywhere in the world and intend to live in it as their main residence. The relief raises the 0% band from £145,000 to £175,000, saving up to £600.
When is LBTT paid?+
The LBTT return must be submitted and the tax paid to Revenue Scotland within 30 days of the effective date, which is usually the date of entry or settlement. Your solicitor normally handles this.
Is LBTT the same as stamp duty?+
It does the same job but has its own bands and reliefs. Stamp Duty Land Tax applies in England and Northern Ireland, LBTT in Scotland and Land Transaction Tax in Wales.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.