LBTT Calculator (Scotland)
Use this tool to estimate Land and Buildings Transaction Tax (LBTT) for residential and non-residential purchases in Scotland. It applies progressive tax bands and can include the Additional Dwelling Supplement (ADS).
What is Land and Buildings Transaction Tax (LBTT)?
LBTT is the tax paid on land and property transactions in Scotland. It replaced Stamp Duty Land Tax (SDLT) in Scotland and is managed by Revenue Scotland. The amount you pay depends on the purchase price, property type, and whether any reliefs or supplements apply.
Unlike a flat-rate tax, LBTT uses progressive bands. That means each portion of the price is taxed at a different rate, similar to income tax bands.
Current LBTT rates used in this calculator
Residential rates
| 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% |
| Above £750,000 | 12% |
First-time buyer adjustment (residential)
For first-time buyers, this calculator raises the 0% threshold from £145,000 to £175,000. The remaining bands then apply progressively above that point.
Non-residential / mixed rates
| Band | Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £250,000 | 1% |
| Above £250,000 | 5% |
Additional Dwelling Supplement (ADS)
ADS is an additional tax on top of residential LBTT for many purchases of extra dwellings, such as second homes and some buy-to-let properties. In this calculator, ADS is set at 8% of the full purchase price when selected.
How to use this calculator effectively
- Enter the agreed purchase price.
- Choose residential or non-residential/mixed.
- If residential, choose standard buyer or first-time buyer.
- Tick ADS only if your purchase is likely to be treated as an additional dwelling.
- Click calculate to see total tax, effective rate, and a full band-by-band breakdown.
Common mistakes buyers make
- Assuming the highest rate applies to the full price (it does not in a progressive system).
- Forgetting to budget for ADS where applicable.
- Confusing Scottish LBTT rules with SDLT rules for England and Northern Ireland.
- Not checking whether a relief or exemption could apply before completion.
Frequently asked questions
Is this calculator suitable for legal filing?
No. It is a planning calculator. Always confirm final figures with your solicitor or tax adviser and check current Revenue Scotland publications.
Does this include every possible LBTT scenario?
No. Complex cases (such as leases, linked transactions, company structures, or uncommon reliefs) may require specialist advice and more detailed calculations.
Why is the effective tax rate lower than the top band rate?
Because only the part of the price in each band is taxed at that band's rate. Lower slices are taxed at lower rates, and some may be taxed at 0%.