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LBTT Calculator Scotland 2025 - 26: Land and Buildings Transaction Tax
LBTT Calculator Scotland helps buyers estimate Land and Buildings Transaction Tax before completing on a Scottish property. LBTT replaced UK Stamp Duty Land Tax in Scotland from 1 April 2015, and Revenue Scotland administers the tax using Scottish bands, reliefs and supplement rules.
In short
The LBTT calculator Scotland estimates Land and Buildings Transaction Tax on Scottish property purchases. LBTT replaced SDLT in Scotland from 1 April 2015 and is administered by Revenue Scotland. Standard residential rates start at 0% up to £145,000, first-time buyer relief increases the nil-rate band to £175,000, and additional dwellings may pay ADS.
LBTT bands - Scotland
Administered by Revenue Scotland.
| Band | Standard rate | Additional dwelling |
|---|---|---|
| £0 - £145,000 | 0% | +8% ADS on full price where applicable |
| £145,001 - £250,000 | 2% | +8% ADS on full price where applicable |
| £250,001 - £325,000 | 5% | +8% ADS on full price where applicable |
| £325,001 - £750,000 | 10% | +8% ADS on full price where applicable |
| Over £750,000 | 12% | +8% ADS on full price where applicable |
LBTT Calculator Scotland: how the tool works
Select Scotland, enter the price and choose a buyer type. The calculator applies Scottish LBTT bands to each slice of the price, then adds first-time buyer relief or the Additional Dwelling Supplement where relevant. LBTT is not English stamp duty with a Scottish label; it is a devolved tax with different thresholds, different reliefs and different second-home rules. These figures are based on 2025 - 26 published rates. Always verify with Revenue Scotland before completion.
| Input | Scotland-specific result | Why it matters |
|---|---|---|
| Price | Determines LBTT bands | The Scottish bands differ from SDLT |
| First-time buyer | Raises nil-rate band to £175,000 | Maximum saving is £600 |
| Additional dwelling | Adds ADS where due | ADS can exceed the standard LBTT bill |
What is LBTT?
Land and Buildings Transaction Tax is the Scottish tax on land and property transactions. It applies to residential and non-residential purchases and leases, but this page focuses on residential purchases. Scotland has used LBTT instead of SDLT since April 2015. The key practical difference is that a Scottish buyer must use Revenue Scotland rates and rules, even if the property price would be treated differently under SDLT in England or Northern Ireland.
Full LBTT band table for Scotland
Scottish LBTT is progressive. The first £145,000 is taxed at 0%; only the slice above each threshold is taxed at the higher rate. That means a £220,000 purchase does not pay 2% on the full £220,000. It pays 2% only on the portion above £145,000.
| Purchase price band | LBTT rate | Taxed portion |
|---|---|---|
| £0 - £145,000 | 0% | First £145,000 |
| £145,001 - £250,000 | 2% | Amount above £145,000 |
| £250,001 - £325,000 | 5% | Amount above £250,000 |
| £325,001 - £750,000 | 10% | Amount above £325,000 |
| Over £750,000 | 12% | Amount above £750,000 |
Worked example: £220,000 standard buyer
A standard buyer purchasing a Scottish home for £220,000 pays £1,500 in LBTT. The calculation is simple: the first £145,000 is taxed at 0%, then £75,000 is taxed at 2%. The effective tax rate is 0.68% of the purchase price.
Worked example: £220,000 first-time buyer
A qualifying first-time buyer at £220,000 pays £900 rather than £1,500. The relief raises the nil-rate band from £145,000 to £175,000, removing tax from an extra £30,000 of the price. The maximum benefit is £600, so the relief matters most around the lower-to-mid price bands.
Worked example: £350,000 additional dwelling with ADS
An additional dwelling in Scotland can carry a substantially larger tax bill because ADS is charged on the full purchase price in addition to standard LBTT. On a £350,000 additional dwelling, the standard LBTT is £8,350 and ADS at 8% is £28,000, giving a total of £36,350.
LBTT Scotland versus SDLT England
Scotland and England can produce different tax outcomes at the same price. At £350,000, standard LBTT is £8,350 while English SDLT for a standard buyer is £7,500. At £750,000, Scottish LBTT is £48,350 while English SDLT is £27,500. The gap is especially visible above £325,000 because Scotland’s 10% band begins earlier than England’s 10% band.
| Price | England & NI SDLT | Scotland LBTT | Scotland difference |
|---|---|---|---|
| £220,000 | £1,900 | £1,500 | Scotland lower by £400 |
| £350,000 | £7,500 | £8,350 | Scotland higher by £850 |
| £750,000 | £27,500 | £48,350 | Scotland higher by £20,850 |
CTA: calculate your Scottish LBTT
Use the Scotland pre-set to calculate a standard purchase, a first-time buyer purchase or an additional dwelling. The tool is designed to show the band-by-band answer rather than only a final number.
Calculate Scottish LBTT with the jurisdiction already set to Scotland.
Calculate My LBTT →Frequently Asked Questions
The LBTT calculator Scotland estimates Land and Buildings Transaction Tax on Scottish property purchases. It applies the Scottish residential bands, first-time buyer relief where eligible, and the Additional Dwelling Supplement when an additional property is being bought.
LBTT is Scotland’s replacement for Stamp Duty Land Tax. Since 1 April 2015, Scottish land and property transactions have used LBTT rather than SDLT.
Revenue Scotland administers LBTT. Buyers usually file and pay through their solicitor, but Revenue Scotland manages the tax system and calculator.
The Additional Dwelling Supplement, or ADS, is an extra LBTT charge on additional residential property purchases. Current Revenue Scotland guidance states ADS is 8% of the purchase price for transactions on or after 5 December 2024.
A standard buyer pays £1,500 on a £220,000 Scottish purchase: 0% on the first £145,000 and 2% on the remaining £75,000.
Scottish first-time buyer relief increases the LBTT nil-rate band from £145,000 to £175,000. The maximum saving is £600, and all joint buyers must meet the first-time buyer conditions.
It depends on the price. At £350,000, Scottish standard LBTT is £8,350 while English standard SDLT is £7,500, so Scotland is £850 higher for that example.
LBTT is normally filed and paid within 30 days of the effective date. Your solicitor usually handles this as part of the conveyancing process.
Related stamp duty pages
- UK stamp duty calculator
Calculate SDLT, LBTT or LTT by jurisdiction and buyer type.
- LTT calculator Wales
Compare Scottish LBTT with Welsh LTT.
- Stamp duty rates
See the SDLT, LBTT and LTT tables side by side.
- Stamp duty first-time buyers
Compare England and Scotland first-time buyer relief.
- Stamp duty second home
Understand ADS and second-home surcharges.