LBTT calculator
Work out Land and Buildings Transaction Tax on a Scottish purchase, including first-time buyer relief and the Additional Dwelling Supplement.
Rates taken from the official source and last checked on 1 August 2026.
Scotland's stamp duty has a different name and different sums
Land and Buildings Transaction Tax replaced stamp duty in Scotland in 2015, and calling it "stamp duty Scotland" gets the right idea with the wrong numbers. The bands sit lower than England's, so cheaper homes pay less than they would down south and expensive ones pay considerably more. On a £300,000 main home the Scottish bill is £4,600 against £5,000 in England.
The rates
| Slice of the price | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,000 to £250,000 | 2% |
| £250,000 to £325,000 | 5% |
| £325,000 to £750,000 | 10% |
| Above £750,000 | 12% |
Like income tax, each rate applies only to the slice of the price inside its band. First-time buyers get the nil-rate band raised to £175,000, worth up to £600, with no upper price cut-off: unlike England there is no cliff edge where the relief vanishes.
The Additional Dwelling Supplement
Scotland's second-home surcharge is the steepest in the UK: 8% of the whole purchase price, on top of the normal bands, for any additional residential property of £40,000 or more. That takes the £300,000 example from £4,600 to £28,600.
Paid ADS on a new main home while the old one was still unsold? Sell within 36 months and it comes back; the refund page covers the conditions and what you would get.
The rest of the UK
The main calculator handles all three regimes side by side, the Wales page covers Land Transaction Tax, and the second home calculator compares the surcharges. The tax follows the property's location, never the buyer's.
Common questions
Is LBTT the same as stamp duty?
Same job, different tax. LBTT applies to property in Scotland with its own bands and its own relief rules; SDLT applies in England and Northern Ireland. The bands differ enough that the same house price can produce bills thousands of pounds apart.
How much is LBTT?
Nothing up to £145,000 (£175,000 for first-time buyers), then 2%, 5%, 10% and 12% on the slices above £145,000, £250,000, £325,000 and £750,000. Buying an additional property adds 8% of the whole price on top.
What is the Additional Dwelling Supplement?
Scotland's surcharge on second homes and buy-to-lets: 8% of the full purchase price for additional dwellings of £40,000 or more, charged with the LBTT return. It is repayable if you sell your previous main residence within 36 months.
Do first-time buyers pay LBTT?
Only above £175,000. The relief raises the nil-rate band from £145,000 to £175,000, a saving of up to £600, and it applies at any purchase price: Scotland has no equivalent of England's cliff edge where the whole relief disappears.