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. The result shows the band-by-band breakdown, so you can see exactly which slices of the price generate the tax.
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.
The slice system means no rate ever applies to the whole price — the single most common misreading of the tables. A £500,000 purchase does NOT pay 10% of £500,000; it pays £2,100 on the £145,001–£250,000 slice, £3,750 on the £250,001–£325,000 slice (5% of £75,000) and £17,500 on the £325,001–£500,000 slice (10% of £175,000) — £23,350 in total, an effective rate under 5%.
First-time buyers get a nil-rate band of £175,000 instead of £145,000 — worth up to £600 (2% of the extra £30,000 of nil band). Unlike England’s relief there is no price cap that removes it, because only the nil band moves: a first-time buyer of an £800,000 flat still gets the same £600 benefit.
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.
Note the structural difference between the two charges: standard LBTT is banded (only the slice above each threshold is taxed at the higher rate), while ADS is flat (8% of every pound of the price). That is why ADS usually dwarfs the underlying LBTT on mid-priced properties — £24,000 versus £4,600 in the £300,000 example above.
Who this covers, and what it leaves out: the calculator handles residential purchases in Scotland — main homes, first-time buyers, and additional dwellings. Buyers in England or Wales need the equivalent stamp duty or LTT calculators instead, because the three systems use different bands, rates and reliefs. Movers who complete on a new home before selling the old one should note the ADS is payable up front even though it may later be reclaimable.
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.
How much is LBTT on a £400,000 house?
For a standard purchase: £13,350. That is nothing on the first £145,000, £2,100 on the slice to £250,000 (2% of £105,000), £3,750 on the slice to £325,000 (5% of £75,000) and £7,500 on the final slice (10% of £75,000). A first-time buyer pays £600 less — £12,750 — because their nil band extends to £175,000.
How much is first-time buyer relief worth in Scotland?
Up to £600. The relief works by extending the nil-rate band from £145,000 to £175,000, so the £30,000 that would otherwise be taxed at 2% becomes tax-free: £30,000 × 2% = £600. Anyone buying at £175,000 or below pays nothing at all; above that the £600 saving is fixed, however expensive the property.
Is the Additional Dwelling Supplement charged in bands like LBTT?
No — and this is the expensive difference. Standard LBTT is banded, taxing only each slice above a threshold, but ADS is a flat 8% of the entire purchase price from the first pound. On a £300,000 additional property the banded LBTT is £4,600 while the ADS is £24,000 — more than five times as much. The 8% rate applies to transactions from 5 December 2024.
I’m buying my new home before selling the old one — do I pay ADS?
Yes, up front: if you own more than one dwelling at the end of the day of purchase, the 8% supplement is due even though you are simply moving house. The protection is the reclaim: sell the previous main residence within 36 months and you can recover the ADS from Revenue Scotland. Budget for the cash-flow hit even if you expect the refund.