LBTT Calculator
LBTT owed
Scotland LBTT rates and bands (standard rates)
| Price band | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| Above £750,000 | 12% |
Like SDLT, LBTT is a staircase tax — you only pay each rate on the portion of the price within that band. First-time buyers get relief: their nil-rate band extends to £175,000 instead of £145,000, worth up to £600 regardless of the property's overall price.
The Additional Dwelling Supplement (ADS)
Buying a second home, holiday home, or buy-to-let in Scotland adds a flat 8 percentage points on top of the standard rates above — charged on the entire purchase price, Scotland's highest additional-property surcharge of the three devolved and national UK property taxes.
Worked example: £250,000 property in Scotland
Comparing nations?
See how LBTT stacks up against SDLT in England and LTT in Wales, side by side.
Read the nations-compared guide →Frequently asked questions
What is LBTT and how is it different from stamp duty?
LBTT (Land and Buildings Transaction Tax) is Scotland's own version of stamp duty, replacing SDLT for Scottish property purchases since 2015. It works on the same staircase principle as SDLT — you pay each band's rate only on the slice of the price within that band — but with different thresholds and rates set independently by the Scottish Government.
Do first-time buyers get LBTT relief in Scotland?
Yes. First-time buyer relief in Scotland raises the nil-rate band from £145,000 to £175,000, worth up to £600 regardless of the property's price. Above that, standard LBTT rates apply as normal.
How much is LBTT on a £250,000 house in Scotland?
£2,100 at standard rates for a home mover — nothing on the first £145,000, then 2% on the remaining £105,000. A first-time buyer pays £1,500 on the same price, since their nil-rate band extends to £175,000. As an additional property, add the 8% Additional Dwelling Supplement on the full price (£20,000), bringing the total to £22,100.
What is the Additional Dwelling Supplement?
The Additional Dwelling Supplement (ADS) is Scotland's equivalent of the additional property surcharge — an extra 8 percentage points on top of standard LBTT rates, charged on the entire purchase price, for second homes, buy-to-let purchases, and other situations where the buyer will own more than one residential property.
Figures are estimates based on standard LBTT rates for Scotland and do not constitute financial or legal advice. Scottish Government rates and thresholds can change at any Budget — always confirm final figures with a solicitor or conveyancer before proceeding.