How is LBTT different from English stamp duty?

LBTT replaced UK Stamp Duty in Scotland in April 2015 and is administered by Revenue Scotland with its own bands and thresholds. The structure is progressive (slice-by-slice) like SDLT but the band breakpoints and rates differ.

Which residential bands apply?

The residential 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% above 750,000. Each slice of the price is taxed at its band's rate.

What is the Additional Dwelling Supplement?

The ADS is a surcharge on buying an additional residential property such as a second home or buy-to-let. It is 8% of the entire purchase price (for transactions on or after 5 December 2024) and is added on top of the standard LBTT.

What relief do first-time buyers get?

First-time buyers benefit from a higher nil-rate threshold of 175,000 instead of 145,000, saving up to 600. Standard rates apply above that threshold in the usual bands.

When must LBTT be paid?

An LBTT return must be submitted and the tax paid within 30 days of the effective date of the transaction, normally completion. Your solicitor usually files the return on your behalf.

Scotland LBTT Calculator

This tool calculates Scotland’s Land and Buildings Transaction Tax (LBTT), which replaced UK Stamp Duty north of the border in 2015 and is collected by Revenue Scotland. It supports standard buyers, first-time-buyer relief, and the Additional Dwelling Supplement (ADS) for second homes. It is a planning estimate.

How it works

LBTT is progressive: each portion of the price falling within a band is taxed at that band’s rate, and the slices are summed.

Residential bands:

0% up to 145,000
2% on 145,001 to 250,000
5% on 250,001 to 325,000
10% on 325,001 to 750,000
12% above 750,000

First-time buyers get a raised nil-rate threshold of 175,000 (saving up to 600).

Additional Dwelling Supplement: buying a second home or buy-to-let adds 8% of the whole purchase price on top of the standard LBTT (rate effective from 5 December 2024).

Example

Standard purchase at 300,000:

0% on the first 145,000 = 0
2% on 145,001 to 250,000 (105,000) = 2,100
5% on 250,001 to 300,000 (50,000) = 2,500
Total LBTT = 4,600.

A second-home buyer would add ADS of 8% × 300,000 = 24,000, for 28,600 total.

Notes

LBTT returns must be filed within 30 days of the effective date, usually by your solicitor. Bands and the ADS rate are set by the Scottish Parliament and can change at Budget time. All calculations run in your browser.