LBTT & Land Tax Scotland Calculator
Estimate Scotland property purchase tax (LBTT), including first-time buyer relief and Additional Dwelling Supplement (ADS).
What is land tax in Scotland?
In Scotland, property transaction tax is called Land and Buildings Transaction Tax (LBTT). It is paid when you buy land or property above certain thresholds. The amount is not charged as one flat percentage on the full price; instead, it is calculated in slices (tax bands), similar to income tax.
How this calculator works
This calculator estimates your tax by applying the current LBTT band structure to your purchase price. You can choose:
- Residential or non-residential purchase
- First-time buyer status (residential only)
- Whether Additional Dwelling Supplement (ADS) applies
It then shows a full breakdown of each taxed band, total LBTT, ADS (if relevant), and the combined total due.
Residential LBTT bands used in this calculator
Standard residential rates
- £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 residential rates
- £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)
ADS may apply when buying an additional residential property (for example, a second home or buy-to-let). In this calculator, ADS is applied as a percentage of the full purchase price and added on top of LBTT.
ADS rules can be nuanced (replacement of main residence, reclaim windows, joint ownership scenarios). Always verify your final position with your solicitor or tax adviser.
Non-residential LBTT bands in this tool
- £0 to £150,000: 0%
- £150,001 to £250,000: 1%
- Over £250,000: 5%
Quick example
If a standard residential buyer purchases at £300,000:
- 0% on first £145,000 = £0
- 2% on next £105,000 = £2,100
- 5% on next £50,000 = £2,500
Total LBTT = £4,600 (before any ADS).
Before you rely on the number
- Check latest rates and thresholds with Revenue Scotland.
- Confirm whether first-time buyer relief truly applies.
- Check ADS exemptions and reclaim conditions.
- Remember legal fees, valuation fees, and registration costs are separate.
This page is for educational estimation only and is not formal tax advice.