LBTT Calculator (Scotland)

How this calculator works

In Scotland, Stamp Duty Land Tax was replaced by Land and Buildings Transaction Tax (LBTT), which is run by Revenue Scotland. Like stamp duty, LBTT is charged in slices: you pay each rate only on the part of the price that falls within that band. The calculator:

1. Applies the residential bands: 0% up to £145,000, 2% up to £250,000, 5% up to £325,000, 10% up to £750,000 and 12% above.
2. If you choose first-time buyer, raises the nil-rate band to £175,000. This saves up to £600.
3. If you choose additional home, adds the Additional Dwelling Supplement (ADS) of 8% of the whole purchase price, for prices of £40,000 or more.

It shows the LBTT, any ADS and the total. Whether first-time buyer relief or the ADS applies depends on detailed rules about everyone buying and every property they own, so read Revenue Scotland’s guidance if you are not sure.

Worked examples

Example 1: £235,000 (Revenue Scotland example)

Nothing on the first £145,000, then 2% on £90,000: £1,800. This matches Revenue Scotland’s published example. A first-time buyer pays 2% on £60,000 instead: £1,200, a saving of £600.

Example 2: £875,000 (Revenue Scotland example)

£2,100 (2% band) + £3,750 (5% band) + £42,500 (10% band) + £15,000 (12% on £125,000) = £63,350, matching Revenue Scotland.

Example 3: £300,000 second home

LBTT is £2,100 + £2,500 = £4,600. ADS at 8% of £300,000 is £24,000. Total: £28,600 (checked by hand).

LBTT residential rates

First-time buyer relief raises the 0% band to £175,000. The ADS is 8% of the full price for transactions on or after 5 December 2024.

Assumptions and what this calculator does not cover

• Residential only: non-residential and mixed-use purchases have different bands.
• Leases and shares: lease premiums, shared ownership and buying a share of a property have special rules.
• ADS details: joint buyers, couples, companies and buyers replacing a main home have special rules. ADS may not apply if you have sold your previous main home in the 36 months before you buy, and you may be able to claim it back if you sell within 36 months afterwards.
• Relief eligibility: first-time buyer relief has conditions, including that you intend to live in the home. The calculator does not check them.
• Other reliefs: multiple dwellings and other reliefs are not modelled.

Returns and payment

LBTT is self-assessed. Your solicitor normally submits the LBTT return and pays the tax on your behalf when the purchase completes. Revenue Scotland says you must submit a return for a residential purchase of £40,000 or more, even if no tax is due. Check the current deadlines and rules on the Revenue Scotland website.

Budgeting for a move in Scotland

LBTT is only one of the costs of buying. You may also need to budget for a Home Report (usually paid by the seller), solicitor’s fees, registration fees, mortgage fees, surveys and removal costs. Use the mortgage affordability calculator to see a rough borrowing range and the mortgage repayment calculator for monthly payments.

If you are buying with a partner and only one of you has owned a home before, check the first-time buyer rules carefully: the relief depends on everyone buying. Revenue Scotland’s guidance has worked examples for this and for the ADS.

How the bands work in practice

Because LBTT is charged in slices, a small rise in price only adds tax on the amount above the next threshold. There is no sudden jump at each band. For example, a home costing £250,001 pays 5% only on the final £1. The ADS works differently: it is a flat 8% of the full price, so it adds a large amount even to modest purchases. For a £150,000 buy-to-let flat, the ADS alone is £12,000, while standard LBTT is £100.

If you pay the ADS when buying a new main home before you have sold your old one, you may be able to claim it back if you sell the previous home within the time allowed. Keep a note of the dates, as a claim has to be made to Revenue Scotland.

Frequently asked questions

What is the LBTT nil-rate band?

£145,000 for most buyers, or £175,000 for first-time buyers who qualify for relief.

How much is the ADS?

8% of the total purchase price for transactions on or after 5 December 2024, where the price is £40,000 or more.

How much does first-time buyer relief save?

Up to £600.

Do I pay stamp duty in Scotland?

No. Residential purchases in Scotland pay LBTT instead of Stamp Duty Land Tax.

Sources

• Revenue Scotland: LBTT residential property rates and bands
• Revenue Scotland: Additional Dwelling Supplement (ADS)

Rates for tax year 2026/27, last reviewed October 2026.

Results are estimates for planning, not financial or tax advice. See our terms and methodology.