LBTT Calculator (Scotland) 2026/27
Enter the purchase price of a property in Scotland to see the Land and Buildings Transaction Tax — with first-time buyer relief and the second-home supplement handled.
How it works
LBTT is Scotland’s replacement for stamp duty and works in slices: nothing on the first £145,000, 2% from £145,001 to £250,000, 5% to £325,000, 10% to £750,000 and 12% above that. A £300,000 house costs £145,000 × 0% + £105,000 × 2% + £50,000 × 5% = £4,600.
First-time buyers get a nil-rate band of £175,000 instead of £145,000 — worth up to £600. Unlike England’s relief there is no price cap that removes it, because only the nil band moves.
Buying an additional dwelling (second home, buy-to-let) adds the Additional Dwelling Supplement: a flat 8% of the WHOLE price on top of normal LBTT, for transactions from 5 December 2024. On a £300,000 second home that is £24,000 of ADS plus £4,600 LBTT — £28,600 in total. ADS can be reclaimed if you sell your previous main home within 36 months.
FAQ
How much is LBTT on a £250,000 house in Scotland?
£2,100 for a standard purchase: nothing on the first £145,000, then 2% on the £105,000 between £145,000 and £250,000. A first-time buyer pays £1,500 thanks to the extended £175,000 nil band. If it is a second property, add £20,000 of Additional Dwelling Supplement (8% of the full price), taking the total to £22,100.
Who pays the Additional Dwelling Supplement?
Anyone buying a residential property in Scotland who will own more than one dwelling at the end of the day of purchase — including buy-to-let landlords, holiday-home buyers, and movers who complete on the new home before selling the old one. In that last case you pay the 8% up front but can reclaim it from Revenue Scotland if the previous main residence is sold within 36 months.
Is LBTT different from stamp duty in England?
Yes — the bands and rates differ substantially. Scotland taxes more heavily at the top: the 10% rate starts at £325,001 versus £925,001 for England’s equivalent. At the bottom the comparison flips around: England’s nil band runs to £125,000, Scotland’s to £145,000. The second-home surcharge is 8% in Scotland versus 5% in England, and the two systems’ first-time buyer reliefs work completely differently.