Residential purchases by individuals in England, Northern Ireland, Scotland and Wales
LBTT calculator for Scotland
Land and Buildings Transaction Tax replaces Stamp Duty in Scotland. Enter the price and who is buying to see the tax and any Additional Dwelling Supplement.
Rates and rules used: 2026-27 residential rates and first-time buyer relief; Additional Dwelling Supplement of 8% for transactions on or after 5th December 2024. Sources: Revenue Scotland rates; Revenue Scotland ADS; Scottish Budget 2026-27. Checked 24th September 2026. Rates are reviewed whenever a government changes them, and at least every April.
LBTT rates and bands
Land and Buildings Transaction Tax (LBTT) is the tax you pay when you buy a home in Scotland. It replaced Stamp Duty in Scotland in April 2015 and is collected by Revenue Scotland. These are the residential rates, which Revenue Scotland says have applied since 1st April 2021.
| Part of the 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% |
How LBTT is worked out
LBTT is charged in slices. Each rate applies only to the part of the price inside its band, not to the whole price. On a £300,000 home you pay nothing on the first £145,000, 2% on the next £105,000 (£2,100) and 5% on the last £50,000 (£2,500), so the total is £4,600.
| Price | Moving home | First-time buyer | Second home or buy-to-let |
|---|---|---|---|
| £180,000 | £700 | £100 | £15,100 |
| £250,000 | £2,100 | £1,500 | £22,100 |
| £300,000 | £4,600 | £4,000 | £28,600 |
| £400,000 | £13,350 | £12,750 | £45,350 |
The second home figures add the Additional Dwelling Supplement of 8% of the whole price to the normal LBTT.
First-time buyers
Revenue Scotland says first-time buyer relief increases the residential nil rate band of LBTT to £175,000
, which will result in a reduction in tax of up to £600
. On a £250,000 home a first-time buyer pays £1,500 instead of £2,100. Every buyer must be a first-time buyer for the relief to apply; our first-time buyer guide explains who counts.
Second homes and buy-to-let: the Additional Dwelling Supplement
If the purchase leaves you owning more than one home, you normally pay the Additional Dwelling Supplement (ADS) as well as LBTT. Revenue Scotland says: For transactions on or after 5 December 2024 the ADS is 8% of the purchase price.
A transitional 6% rate can still apply where the contract was entered into on or before 4th December 2024. It does not apply where the price is under £40,000. Unlike LBTT, it is charged on the whole price, not in slices, so on a £200,000 buy-to-let the supplement alone is £16,000.
If you buy a new main home before selling your old one, you usually pay the ADS at first and can claim it back if you sell the previous home within 36 months and meet the other conditions. Our Additional Dwelling Supplement guide sets out the rules.
When LBTT is paid, and by whom
The return and the tax are due within 30 days beginning with the day after the effective date, which for most purchases is the date of entry. Your solicitor normally submits the return and pays the tax for you as part of the purchase, using money you provide.
LBTT compared with Stamp Duty and Land Transaction Tax
Which tax you pay depends on where the property is, not where you live. At lower prices Scotland's tax is usually lower than England's; above about £325,000 it climbs faster.
| Price | LBTT (Scotland) | Stamp Duty (England and Northern Ireland) | LTT (Wales) |
|---|---|---|---|
| £180,000 | £700 | £1,100 | £0 |
| £250,000 | £2,100 | £2,500 | £1,500 |
| £400,000 | £13,350 | £10,000 | £10,500 |
Standard rates for someone moving home, with no reliefs or surcharges. Our three taxes compared guide has the full picture.
Common questions
How much LBTT will I pay on a £250,000 house?
If you are moving home, £2,100: nothing on the first £145,000 and 2% of the remaining £105,000. A first-time buyer pays £1,500. If the purchase is a second home or buy-to-let, the 8% Additional Dwelling Supplement of £20,000 is added, making £22,100.
Who collects LBTT?
Revenue Scotland. Your solicitor normally submits the return and payment for you.
I live in England but am buying in Scotland. Which tax do I pay?
LBTT. The tax depends on where the property is, not where you live.
Can I reclaim the Additional Dwelling Supplement?
Often, yes, if you were replacing your main home and sell the previous one within 36 months. Revenue Scotland sets out the conditions, and says it is unable to consider exceptional circumstances where they are not met. See our ADS guide.
Do first-time buyers pay LBTT?
Only above £175,000. First-time buyer relief raises the tax-free band from £145,000 to £175,000, which saves up to £600.
These calculators give an estimate based on the published rates for residential purchases. They do not cover purchases by companies or trusts, multiple dwellings, shared ownership, new leases, mixed-use or non-residential property, linked transactions, or completions before the dates shown. This is general information, not tax or legal advice. Your solicitor or conveyancer will confirm the tax due. Rates checked against GOV.UK, Revenue Scotland and the Welsh Government on 16th September 2026.