Scotland LBTT Calculator
Calculate Land and Buildings Transaction Tax for Scottish property purchases. Includes Additional Dwelling Supplement (ADS) for second properties.
Your Results
LBTT to Pay
£4,600
Effective tax rate: 1.53%
Tax Breakdown
| Band | Rate | Tax |
|---|---|---|
| £0 - £145,000 | 0% | £0 |
| £145,001 - £250,000 | 2% | £2,100 |
| £250,001 - £300,000 | 5% | £2,500 |
| Total | £4,600 | |
£0 - £145,000
0%
£0
£145,001 - £250,000
2%
£2,100
£250,001 - £300,000
5%
£2,500
Total
£4,600
Tax by Band
Added to 25-Year Mortgage
£27/month
Based on 5% interest rate, added to loan amount
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. Compare rates using our England vs Scotland comparison.
Key Differences from SDLT
LBTT has a higher nil-rate threshold (£145,000 vs £125,000) but the Additional Dwelling Supplement is 8% compared to 5% in England. Learn more in our comprehensive Scotland LBTT guide. See our Scotland vs England comparison for a detailed breakdown of the differences.
Current LBTT Rates (January 2026)
| Property Price Band | Standard Rate | With 8% ADS |
|---|---|---|
| £0 - £145,000 | 0% | 8% |
| £145,001 - £250,000 | 2% | 10% |
| £250,001 - £325,000 | 5% | 13% |
| £325,001 - £750,000 | 10% | 18% |
| Over £750,000 | 12% | 20% |
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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.
Frequently Asked Questions
What is LBTT and how does it differ from stamp duty?
Land and Buildings Transaction Tax (LBTT) replaced Stamp Duty Land Tax in Scotland from 1 April 2015. It is administered by Revenue Scotland rather than HMRC. LBTT has a higher nil-rate threshold of £145,000 compared to £125,000 in England, but the Additional Dwelling Supplement is 8% compared to 5% in England.
What are the current LBTT rates in Scotland?
LBTT is charged at 0% on the first £145,000, 2% on £145,001 to £250,000, 5% on £250,001 to £325,000, 10% on £325,001 to £750,000, and 12% on any amount above £750,000. These are progressive rates, so you only pay the higher rate on the portion within each band.
What is the Additional Dwelling Supplement?
The Additional Dwelling Supplement (ADS) is Scotland's equivalent of the additional property surcharge. It is charged at 8% of the full purchase price when you buy an additional residential property over £40,000. The ADS rate increased from 6% to 8% in December 2024.
Is there first-time buyer relief in Scotland?
Scotland offers limited first-time buyer relief that raises the LBTT nil-rate threshold from £145,000 to £175,000, providing a maximum saving of £600. Unlike England where relief ceases entirely above £500,000, Scottish FTB relief applies to properties of any value but only on the first £175,000.
Can I reclaim ADS if I sell my previous home?
Yes, you can reclaim ADS if you sell your previous main residence within 18 months of buying the new property and the new property becomes your main home. Note that Scotland's refund period is 18 months, which is shorter than England's 36-month period.
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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.