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Mortgages & Property · 2025/26 rates

LBTT (Scotland) Calculator

Land & Buildings Transaction Tax replaced UK Stamp Duty in Scotland in 2015. The bands differ — but the principle is the same: progressive percentage rates on residential property purchases.

£

LBTT due

£3,600

Effective 1.29% of price

Band by band

  • £1 – £145,000 @ 0.0%
    £0
  • £145,001 – £250,000 @ 2.0%
    £2,100
  • £250,001 – £325,000 @ 5.0%
    £1,500

How we calculated your result

LBTT is calculated band by band, like Income Tax. Each slice of the price falls into one rate. First-time buyers get the nil-rate band extended to £175,000. Additional-property buyers pay an extra 8% Additional Dwelling Supplement (ADS) on the full price.

Official UK rules in simple English

  • Nil rate: up to £145,000 (£175,000 for first-time buyers).
  • 2% £145,001–£250,000; 5% to £325,000; 10% to £750,000; 12% above.
  • ADS: 8% on full price for any second home/buy-to-let purchase ≥ £40,000 (raised from 6% in Dec 2024).
  • Filed and paid via Revenue Scotland within 30 days of completion.

Common pitfalls to watch out for

  • ⚠ ADS jumped to 8%

    From December 2024 the surcharge rose from 6% to 8% — a major hit for landlords and holiday-home buyers.

  • ⚠ FTB relief only if under £175k nil rate is genuinely applicable

    If you’ve ever owned property anywhere (including overseas) you lose FTB status.

  • ⚠ ADS refund window if replacing main home

    Buy first, sell within 36 months → reclaim ADS. Miss the window and it’s gone.

Frequently asked questions

Does LBTT apply to commercial property?
Yes, but with different bands. This calculator covers residential only.
What about non-UK residents?
Scotland has no equivalent of England’s 2% non-resident SDLT surcharge.

Residential freehold purchases only. Excludes leasehold premium + rent NPV.

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