LBTT Calculator (Scotland)
Estimate your Land and Buildings Transaction Tax (LBTT) for residential and non-residential purchases in Scotland.
What is Land and Buildings Transaction Tax (LBTT)?
LBTT is the property purchase tax paid in Scotland. It replaces Stamp Duty Land Tax (SDLT), which applies in England and Northern Ireland. If you buy a property or land in Scotland above certain thresholds, you may need to pay LBTT to Revenue Scotland.
The tax is progressive. That means each portion of the purchase price is taxed at a different rate band, not the whole amount at one rate. This calculator uses the current mainstream bands for common purchase scenarios.
Current LBTT rates used in this calculator
Residential rates
| Portion of price | 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% |
First-time buyer residential rates
First-time buyer relief raises the 0% threshold to £175,000. Higher bands are then applied progressively above that point.
| Portion of price | Rate |
|---|---|
| Up to £175,000 | 0% |
| £175,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
Additional Dwelling Supplement (ADS)
If you buy an additional residential property, ADS may apply on top of standard LBTT. This calculator uses an ADS rate of 8% of the total purchase price (typically when price is above £40,000 and ADS conditions are met).
Non-residential / mixed-use rates
| Portion of price | Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £250,000 | 1% |
| Over £250,000 | 5% |
How to use this Scotland LBTT calculator
- Enter your purchase price.
- Select whether the property is residential or non-residential/mixed-use.
- If residential, tick first-time buyer relief if eligible.
- If residential and buying an extra property, tick ADS.
- Click Calculate LBTT to see total tax and a full band-by-band breakdown.
Worked examples
Example 1: Residential purchase at £300,000
Tax is calculated in slices: 0% on the first £145,000, 2% on the next £105,000, and 5% on the final £50,000. Total LBTT = £0 + £2,100 + £2,500 = £4,600.
Example 2: First-time buyer at £300,000
With relief, 0% applies to £175,000, then 2% to £75,000, and 5% to £50,000. Total LBTT = £0 + £1,500 + £2,500 = £4,000.
Example 3: Additional dwelling at £300,000
Start with standard residential LBTT (£4,600), then add ADS at 8% of £300,000 (£24,000). Estimated total = £28,600.
Other costs to budget for
LBTT is only one part of the moving budget. You should also plan for:
- Solicitor and conveyancing fees
- Registration dues and searches
- Mortgage arrangement and valuation fees
- Removal, furnishing, and initial repair costs
Frequently asked questions
Is this the same as stamp duty?
No. Scotland uses LBTT, not SDLT. The structure is similar, but bands and reliefs are set by Scottish rules.
Does ADS always apply to second homes?
ADS often applies to additional residential purchases, but there are exceptions and reclaim rules in some circumstances. Always check your personal situation with a professional adviser.
Can I use this calculator for lease transactions?
This page is focused on common purchase-price calculations. Lease transactions and some specialist cases can involve different rules.