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Tax year: 2025/26 & 2026/27 Jurisdiction: Scotland Last verified: May 9 2026

Scotland LBTT Calculator

Calculate Scottish Land and Buildings Transaction Tax when buying property in Scotland. This calculator covers main residential purchases, first-time buyer relief, the Additional Dwelling Supplement, and non-residential or mixed-use purchases using current Revenue Scotland rates.

Calculate Scottish LBTT

Enter the purchase price and choose the Scottish transaction route. For Wales, use the Wales LTT Calculator.

£

Use the total chargeable consideration.

6% only for transactions caught by Revenue Scotland's transitional rule.

Main nil band

GBP 145k

The current Scottish residential LBTT threshold before first-time buyer relief.

First-time relief

up to GBP 600

Eligible first-time buyers can get a GBP 175,000 nil-rate band.

ADS

8%

The current Additional Dwelling Supplement for second homes and many company purchases.

Scotland has its own property tax

If the property is in Scotland, do not use an SDLT calculator. Scotland uses Land and Buildings Transaction Tax, and the bands are different from England, Northern Ireland and Wales. A buyer comparing homes near the border can get a very different answer depending on whether the property is Scottish, Welsh, or in England.

LBTT is still a slice-based tax. You do not pay the top rate on the whole price. For a normal residential purchase, the first GBP 145,000 is taxed at 0%, then each slice above that is charged at the rate for that band. First-time buyer relief raises the nil-rate band to GBP 175,000 if every condition is met.

For additional dwellings, Scotland does not use a separate higher-rate table like Wales. Revenue Scotland says the Additional Dwelling Supplement is added to any LBTT due, and for current transactions the ADS is 8% of the purchase price. That is why this calculator shows base LBTT and ADS separately.

Transaction Use this route
Main home in ScotlandResidential LBTT rates.
Eligible first-time buyerFirst-time buyer relief route.
Second home or buy-to-letResidential LBTT plus ADS where the rules apply.
Shop, office, land or mixed-useNon-residential property rates.
Wales or England/NIUse LTT or SDLT instead.

How this Scotland LBTT calculator works

Inputs used

  • Purchase price or chargeable consideration.
  • Location check: Scotland, Wales, or England/Northern Ireland.
  • Property type: residential or non-residential/mixed-use.
  • Residential route: main residence, first-time buyer relief, additional dwelling, or replacement main residence.
  • ADS rate rule: current 8% or transitional 6% where the official transitional rule applies.

Calculation method

  • Check whether the property is in Scotland. If not, route the user to SDLT or Wales LTT instead.
  • Choose the correct Scottish rate table: residential, first-time buyer relief, or non-residential/mixed-use.
  • Apply LBTT marginally to each slice of the purchase price.
  • For additional dwellings, add ADS as a percentage of the full purchase price and show it separately.
  • Show total tax, base LBTT, ADS, effective rate, band-by-band tax and filing notes.

Assumptions

  • The transaction uses current Scottish LBTT rates and bands verified on 9 May 2026.
  • Current ADS is 8% for transactions on or after 5 December 2024, unless Revenue Scotland transitional provisions preserve the older 6% rate.
  • First-time buyer relief assumes every buyer qualifies, intends to occupy the property as their only or main residence, and ADS does not apply.
  • Replacing main residence assumes ADS does not apply because the previous main residence has been disposed of within the relevant Revenue Scotland rule.
  • Non-residential/mixed-use purchases are treated using the freehold/lease premium rates, not lease rent net present value.

What this does not cover

  • It does not calculate SDLT for England/Northern Ireland. Use the Stamp Duty Calculator for SDLT.
  • It does not calculate Welsh LTT. Use the Wales LTT Calculator for Welsh property purchases.
  • It does not calculate lease rent net present value, multiple dwellings relief, linked transactions, company/trust edge cases, charities relief, group relief or formal ADS repayment claims.
  • It does not decide whether ADS applies. Check Revenue Scotland ADS guidance if ownership, spouses/civil partners, companies, inherited property or replacement-main-residence timing is complicated.

Worked example: Scottish home at GBP 350,000

On a normal residential purchase in Scotland for GBP 350,000, the first GBP 145,000 is taxed at 0%. The next GBP 105,000 is taxed at 2%, the next GBP 75,000 is taxed at 5%, and the remaining GBP 25,000 is taxed at 10%.

That gives base LBTT of GBP 8,350. If the same purchase is an additional dwelling and the current 8% ADS rate applies, ADS is GBP 28,000, making the total property tax GBP 36,350.

If the buyer is an eligible first-time buyer, first-time buyer relief would only reduce the tax by GBP 600. The relief matters most around the lower end of the market; it does not work like the larger SDLT first-time buyer relief in England and Northern Ireland.

Three checks before you trust the number

First, confirm the property is in Scotland. A Scottish purchase uses LBTT; a Welsh purchase uses Land Transaction Tax; and England or Northern Ireland use SDLT.

Second, check ADS carefully. If you, your spouse or civil partner, another buyer, or a company already owns residential property, the result can change sharply. The current 8% ADS is charged on the full purchase price, not just the slice above a threshold.

Third, treat reliefs and linked purchases with care. Multiple dwellings, six or more dwellings, leases, later linked transactions and group or charity reliefs can move the calculation away from this simple estimate.

Common Scotland LBTT mistakes

Using an SDLT or Wales LTT calculator

Scotland has its own thresholds, first-time buyer relief and ADS rules. Cross-border estimates can be wrong.

Forgetting ADS is charged on the full price

ADS is not marginal. At 8%, a GBP 350,000 additional dwelling adds GBP 28,000 before ordinary LBTT.

Claiming first-time relief when one buyer fails

Revenue Scotland says all buyers must meet the relevant first-time buyer conditions for the relief to apply.

Missing the 30-day deadline

The buyer remains responsible for making sure the return and payment are submitted on time.

Scotland LBTT FAQs

Is LBTT calculated in slices?
Yes. Revenue Scotland applies each percentage rate only to the part of the price in that band. ADS is different: where it applies, it is charged as a percentage of the full purchase price.
How does first-time buyer relief work in Scotland?
It raises the residential nil-rate band from GBP 145,000 to GBP 175,000 if the buyer conditions are met. The maximum saving is GBP 600, and the relief is not available if ADS applies.
When does ADS apply?
It usually applies when you buy a residential property in Scotland and already own one or more residential properties anywhere in the world, unless you are replacing your only or main residence or another exception applies.
What if I buy in Wales?
Use the Wales LTT Calculator instead. Wales has its own rates and currently no first-time buyer relief.
When is LBTT due?
Revenue Scotland says the buyer must usually submit the LBTT return and calculate and pay any tax due within 30 days of the day after the effective date.

Official sources

Last verified: May 9 2026. Calculations are estimates based on the published rules and assumptions shown on this page.

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