Calculate how much Land & Buildings Transaction Tax (LBTT) you'll pay on your Scottish property purchase. Updated for current rates including ADS (Additional Dwelling Supplement).
Land & Buildings Transaction Tax (LBTT) is a tax on property and land transactions in Scotland, administered by Revenue Scotland. It replaced UK Stamp Duty Land Tax in Scotland from April 2015.
| Property Value Band | Rate | Tax on Band |
|---|---|---|
| £0 – £145,000 | 0% | £0 |
| £145,001 – £250,000 | 2% | Up to £2,100 |
| £250,001 – £325,000 | 5% | Up to £3,750 |
| £325,001 – £750,000 | 10% | Up to £42,500 |
| Over £750,000 | 12% | On excess over £750,000 |
| Property Value Band | Rate |
|---|---|
| £0 – £175,000 | 0% (raised nil-rate threshold) |
| £175,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| Over £325,000 | Standard rates apply |
If you are purchasing an additional residential property (buy-to-let, second home, holiday let), an ADS of 6% applies to the full purchase price — on top of any standard LBTT.
💡 ADS repayment: If you sell your previous main residence within 18 months of buying a new main residence, you can reclaim the ADS paid. Contact Revenue Scotland or your solicitor to arrange.
| LBTT (Scotland) | SDLT (England & N.Ireland) | |
|---|---|---|
| Nil rate threshold | £145,000 | £125,000 |
| First-time buyer threshold | £175,000 | £425,000 |
| Additional dwelling surcharge | 6% ADS | 3% higher rates |
| Administered by | Revenue Scotland | HMRC |
| Applies to | Scotland only | England & N. Ireland |
Note: Wales uses Land Transaction Tax (LTT) with its own separate rates and thresholds.
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