Scotland 2nd Home Tax Calculator (LBTT + ADS)
Estimate the tax on a second property purchase in Scotland. This tool calculates standard residential LBTT and optional ADS (Additional Dwelling Supplement).
How 2nd home tax works in Scotland
When you buy a residential property in Scotland, you usually pay Land and Buildings Transaction Tax (LBTT). If the purchase is an additional dwelling (for example a buy-to-let, holiday home, or second flat), you may also pay Additional Dwelling Supplement (ADS).
This calculator combines both elements so you can quickly estimate your upfront tax bill before making an offer.
What this calculator includes
- Standard residential LBTT using progressive tax bands.
- ADS as a percentage of the full purchase price (default set to 8%).
- Total tax due at completion.
- Optional estimate of reclaimable ADS amount if relevant.
Residential LBTT bands used in this tool
| Purchase price band | 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% |
Rates and rules can change. Always verify current guidance with your solicitor and official Revenue Scotland updates.
Worked examples
Example A: £280,000 buy-to-let purchase
- LBTT: £3,600
- ADS at 8%: £22,400
- Total tax: £26,000
Example B: £500,000 holiday home
- LBTT: £23,350
- ADS at 8%: £40,000
- Total tax: £63,350
Practical tips before you buy
- Budget for tax early—ADS can be the largest single extra cost.
- Check ownership structure carefully (personal, joint, company, trust).
- Confirm whether your transaction is a replacement of a main residence.
- Keep records if you may claim ADS repayment later.
FAQ
Is ADS always due on a second home?
Not always. Eligibility depends on your full circumstances at the effective date of purchase, including what properties you already own and whether the new property replaces your main home.
Can ADS be reclaimed?
In some situations, yes—typically where you buy a new main residence before selling your previous one, then sell the old home within the required window. Rules and deadlines apply.
Does this calculator include mortgage fees or valuation costs?
No. It only estimates tax. You can add a rough figure in the “extra completion costs” field to see a broader completion budget.
Important disclaimer
This page is for educational estimation only and is not tax, legal, or financial advice. For exact liability, use official resources and consult a qualified solicitor or tax adviser in Scotland.