LBTT Scotland Calculator
Use this tool to estimate Land and Buildings Transaction Tax (LBTT) for residential property purchases in Scotland. It includes first-time buyer relief and the Additional Dwelling Supplement (ADS).
Rates shown for Scottish residential LBTT bands and ADS at 8%. For guidance only and not legal or tax advice.
What is LBTT in Scotland?
Land and Buildings Transaction Tax (LBTT) is the tax paid on property and land transactions in Scotland. It works in a progressive way, so you do not pay one single rate on the full purchase price. Instead, each portion of the price is taxed at the rate for that specific band.
This matters because even a small change in purchase price can affect only part of your tax bill, not the whole amount. A clear band-by-band calculation is the best way to estimate costs accurately before making an offer.
Residential LBTT rates used in this calculator
Standard residential buyer
| Price band | Rate |
|---|---|
| £0 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 rates
| Price band | Rate |
|---|---|
| £0 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 are buying an additional residential property (for example, a buy-to-let or second home), ADS may apply on top of LBTT. This calculator uses an ADS rate of 8% on the full purchase price when the checkbox is selected.
- ADS is separate from normal LBTT bands.
- It is added to the base LBTT amount.
- Some transactions can qualify for reliefs or refunds depending on timing and circumstances.
How to use the calculator
- Enter your expected purchase price.
- Select whether you are a standard buyer or a first-time buyer.
- Tick ADS only if the purchase is an additional dwelling.
- Click Calculate LBTT to get a total and band-by-band breakdown.
Why this helps your budget planning
LBTT can be one of the largest upfront property costs after deposit and legal fees. Estimating early helps you avoid surprises and compare options with confidence. If your budget is tight, this tool can also help you test price points quickly (for example, seeing the effect of £295,000 versus £305,000).
Other home-buying costs in Scotland
LBTT is only one part of the purchase budget. You should also plan for:
- Solicitor and conveyancing fees
- Mortgage arrangement and valuation fees
- Survey costs (home report reviews or specialist surveys)
- Moving and furnishing expenses
- Potential repairs and insurance from day one
Frequently asked questions
Is this calculator for residential or commercial property?
This version is designed for residential purchases in Scotland. Non-residential LBTT uses different rates and rules.
Does first-time buyer relief apply automatically?
No. You must meet the relevant eligibility criteria. This tool estimates based on your selection, but your solicitor will confirm eligibility in your final filing.
Is this an official tax filing tool?
No. It is a planning calculator only. Always verify with current Revenue Scotland guidance and seek professional advice for complex cases.