LBTT Calculator (Scotland)
Estimate Land and Buildings Transaction Tax for Scottish property purchases, including first-time buyer relief and Additional Dwelling Supplement (ADS).
What is LBTT in Scotland?
LBTT (Land and Buildings Transaction Tax) is the tax paid when you buy land or property in Scotland above certain thresholds. It replaced UK Stamp Duty Land Tax in Scotland and is managed by Revenue Scotland. The amount due depends on the purchase price, whether the property is residential or non-residential, and whether any reliefs or supplements apply.
LBTT rates used in this calculator
Residential rates (standard buyers)
- 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 residential rates
- Up to £175,000: 0%
- £175,001 to £250,000: 2%
- £250,001 to £325,000: 5%
- £325,001 to £750,000: 10%
- Above £750,000: 12%
Additional Dwelling Supplement (ADS)
ADS is typically charged when you buy an additional residential property (for example, a second home or buy-to-let). It is charged on the full purchase price. This calculator uses 8% by default, and you can adjust the ADS rate in case rules change.
Non-residential rates
- Up to £150,000: 0%
- £150,001 to £250,000: 1%
- Above £250,000: 5%
How to use this LBTT calculator
- Enter the agreed purchase price.
- Select residential or non-residential.
- If residential, choose whether you are a first-time buyer.
- Tick ADS if this is an additional dwelling.
- Click calculate to see your total and a tax-band breakdown.
Worked examples
Example 1: Standard residential purchase at £300,000
The first £145,000 is taxed at 0%. The next £105,000 is taxed at 2%. The remaining £50,000 is taxed at 5%. Total LBTT = £4,600.
Example 2: First-time buyer purchase at £200,000
With first-time buyer relief, the first £175,000 is taxed at 0%, and £25,000 is taxed at 2%. Total LBTT = £500.
Example 3: Additional dwelling at £250,000
You may pay standard residential LBTT plus ADS on the full purchase price. At an 8% ADS rate, ADS alone is £20,000.
Important notes before you submit your return
- Tax law can change. Always verify current rates and relief eligibility with Revenue Scotland or a solicitor.
- This tool is an estimate and does not replace formal legal or tax advice.
- Complex transactions (linked purchases, leases, mixed-use, relief claims) may require specialist calculation.
Final thought
If you are planning to buy property in Scotland, calculating LBTT early helps you budget accurately for completion costs. Use this estimate as a planning tool, then confirm final figures with your conveyancer before settlement.