Scotland LBTT Calculator
Calculate Land and Buildings Transaction Tax for Scottish property purchases. Includes Additional Dwelling Supplement (ADS) for second properties.
Property Details
Enter the full purchase price of the property
Interesting Facts
- LBTT nil-rate band is £145,000.
- Additional Dwelling Supplement (ADS) is 8%.
Disclaimer: This tool does not constitute financial advice. We do not recommend taking actions based solely on these results. The calculator makes assumptions and results may be inaccurate due to changes in government policy, interest rates, or personal circumstances. You use this information at your own risk. We can't guarantee to be perfect, so do note you use the information at your own risk and we can't accept liability if things go wrong. For official guidance, visit Gov UK.
Your Results
Enter Property Details
Input a property price to see your stamp duty calculation
What is LBTT?
Land and Buildings Transaction Tax
LBTT replaced Stamp Duty Land Tax in Scotland from 1 April 2015. It's administered by Revenue Scotland and has different rates and thresholds to SDLT in England.
Key Differences from SDLT
LBTT has a higher nil-rate threshold (£145,000 vs £125,000) but the Additional Dwelling Supplement is 6% compared to 5% in England.
Current LBTT Rates (January 2026)
| Property Price Band | Standard Rate | With 8% ADS |
|---|---|---|
| £0 - £145,000 | 0% | 6% |
| £145,001 - £250,000 | 2% | 8% |
| £250,001 - £325,000 | 5% | 11% |
| £325,001 - £750,000 | 10% | 16% |
| Over £750,000 | 12% | 18% |
The 8% Additional Dwelling Supplement (ADS) applies to the full purchase price when buying an additional property.
First-Time Buyer Relief in Scotland
Scotland offers first-time buyer relief, but it works differently from England:
£175,000
Relief threshold
£175,000
Max property price
£600
Max relief value
The relief raises the nil-rate threshold from £145,000 to £175,000 for first-time buyers, providing a maximum saving of £600. Unlike England, properties above this threshold still qualify but only get relief on the first £175,000.
Additional Dwelling Supplement (ADS)
What is ADS?
ADS is Scotland's equivalent of the additional property surcharge. It's charged at 8% of the total purchase price when you buy an additional residential property in Scotland (increased from 6% in December 2024).
- •Applies to properties over £40,000
- •Charged on the full price, not just each band
- •Higher than England's 5% surcharge
ADS Refunds
You may be able to claim back the ADS if:
- •You sell your previous main residence within 18 months
- •The new property becomes your main residence
Note: Scotland's refund period is 18 months, compared to 36 months in England.
Emma Richardson, MRICS
Chartered Surveyor & Property Tax Specialist
Emma Richardson is a RICS-qualified Chartered Surveyor with over 12 years of experience in UK property taxation. She founded Stamp Duty Calculator to help buyers understand the complex world of property transaction taxes.