LBTT Calculator (Scotland) | Land and Buildings Transaction Tax 2026
Free LBTT calculator for Scotland. Work out your Land and Buildings Transaction Tax, including first-time buyer relief and the 8% Additional Dwelling Supplement.
Land and Buildings Transaction Tax (LBTT) is what replaced stamp duty in Scotland. Buy a property in Scotland and you pay LBTT to Revenue Scotland, not Stamp Duty Land Tax to HMRC: different thresholds, different rates, and a different surcharge on second homes.
Two figures matter most. Nothing is due below £145,000, rising to £175,000 if you are a first-time buyer. And if you will own more than one property, the Additional Dwelling Supplement adds 8% of the entire purchase price on top: not just the portion above a threshold.
At a glance
- Applies in
- Scotland
- Paid to
- Revenue Scotland
- Nothing due below
- £145,000
- First-time buyer threshold
- £175,000
- Second home surcharge (ADS)
- 8% of the whole price
- Deadline to file
- 30 days from completion
| Band | Rate | Tax |
|---|---|---|
| £145,000 – £250,000 | 2% | £2,100 |
Land and Buildings Transaction Tax (LBTT), payable to Revenue Scotland. Rates from 1 April 2021. ADS 8% from 5 December 2024. For guidance only: confirm with your solicitor before budgeting.
Key Takeaways
- LBTT replaced stamp duty in Scotland on 1 April 2015 and is paid to Revenue Scotland.
- The nil-rate band is £145,000, raised to £175,000 for first-time buyers.
- The Additional Dwelling Supplement is 8% of the full purchase price, applied from the first pound.
- ADS rose from 6% to 8% on 5 December 2024, so older guides understate it substantially.
- The return must be filed and paid within 30 days of completion.
LBTT rates in Scotland
These bands have applied since 1 April 2021.
| Purchase price | LBTT 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% |
LBTT is charged in slices. On a £300,000 purchase you pay nothing on the first £145,000, 2% on the next £105,000, and 5% only on the final £50,000: not 5% on the whole thing.
First-time buyer relief
First-time buyer relief raises the nil-rate band from £145,000 to £175,000, worth up to £600.
It is far less generous than England's equivalent, which lifts the threshold to £300,000. That is worth knowing if you are comparing the cost of buying either side of the border: Scotland is cheaper at the very bottom of the market and more expensive from the mid-range upwards.
The Additional Dwelling Supplement
This is the part that catches people out, and the part most out-of-date guides get wrong.
If you will own more than one residential property at the end of the day you complete, ADS applies at 8% of the entire purchase price: not on the slice above a threshold, and not instead of LBTT. It is added on top of the normal banded calculation.
On a £250,000 second property that is £20,000 in ADS alone, before any LBTT.
ADS rose from 6% to 8% on 5 December 2024. Any guide still quoting 6% is out of date, and the difference on a typical purchase runs to thousands of pounds.
As elsewhere in the UK, buying your next home before selling your current one triggers it even when you only intend to own one property. You can reclaim ADS if you sell the previous main residence within the time limit, but the claim is yours to make.
How Scotland compares with the rest of the UK
- Scotland: LBTT, nothing below £145,000, first-time buyer relief to £175,000, ADS of 8%.
- England and Northern Ireland: Stamp Duty Land Tax, nothing below £125,000, first-time buyer relief to £300,000, additional-property surcharge of 5%. See stamp duty explained and the stamp duty calculator.
- Wales: Land Transaction Tax, nothing below £225,000, no first-time buyer relief. See the LTT calculator.
Which applies is decided by where the property is, not where you live.
When and how you pay
Your solicitor normally files the LBTT return and pays it as part of completion, asking you for the funds beforehand.
The return must be filed and the tax paid within 30 days of completion. The legal responsibility is the buyer's even where a solicitor handles it, so confirm it has been done.
Frequently asked questions
How much is LBTT on a £300,000 house?
Using the current bands: nothing on the first £145,000, 2% on the next £105,000 and 5% on the final £50,000. The calculator above shows the exact figure and the working, including first-time buyer relief or ADS if either applies.
Is LBTT the same as stamp duty?
It does the same job but it is a separate Scottish tax with its own rates and thresholds, paid to Revenue Scotland. Stamp duty stopped applying in Scotland in April 2015.
How much is the Additional Dwelling Supplement?
8% of the whole purchase price, for transactions on or after 5 December 2024. It was 6% before that date, so older guides understate it.
Can I get the ADS back?
Yes, if you were replacing your main residence and sell the previous one within the time limit. It is not refunded automatically: you have to claim it from Revenue Scotland.
Do first-time buyers pay LBTT in Scotland?
Not below £175,000, thanks to first-time buyer relief. Above that the normal bands apply, so the relief is worth up to £600.
The same house, three different taxes
Gretna and Carlisle sit nine miles apart under two different property taxes, and nobody publishing an LBTT calculator also prices the English and Welsh equivalent. Set a price and compare all three.
| Where you buy | Tax | You pay |
|---|---|---|
| England & N. Ireland | SDLT | £2,500 (dearest) |
| Scotland | LBTT | £2,100 |
| Wales | LTT | £1,500 (cheapest) |
On a £250,000 purchase, crossing a border changes the tax bill by £1,000. Same house, same buyer, three governments.
Rates current at August 2026. Wales grants no first-time buyer relief, so the first-time buyer figure for Wales is the main residential rate.
Rates shown are current LBTT residential rates and the 8% ADS, for guidance only. Confirm your position with your solicitor or Revenue Scotland before budgeting.