LBTT (Scotland) Calculator

How Land and Buildings Transaction Tax is calculated

Land and Buildings Transaction Tax (LBTT) is the property transaction tax used in Scotland. It applies to purchases of land and buildings and replaced Stamp Duty Land Tax in Scotland in 2015.

For residential property purchases, LBTT is calculated using progressive tax bands. Each rate applies only to the part of the purchase price that falls within that band. A higher rate does not normally apply to the whole property price simply because the purchase enters a higher band.

Current residential LBTT rates in Scotland

For a standard residential property purchase in Scotland, the current LBTT rates and bands are:

Worked example: moving home at £350,000

Suppose you buy a £350,000 property in Scotland as your main residence and the standard residential LBTT rates apply.

The 10% rate applies only to the £25,000 portion above £325,000. It does not apply to the full £350,000 purchase price.

LBTT for first-time buyers in Scotland

Eligible first-time buyers can claim First-time Buyer Relief. The relief effectively increases the residential nil-rate threshold from £145,000 to £175,000 and can reduce the LBTT due by up to £600.

Buying for more than £175,000 does not automatically remove the relief. An eligible first-time buyer can still receive the benefit of the relief on the relevant part of the purchase price.

Worked example: first-time buyer at £250,000

First-time Buyer Relief has eligibility conditions. The buyer must meet Revenue Scotland’s definition of a first-time buyer and intend to occupy the dwelling as their only or main residence. Where there is more than one buyer, each buyer must meet the relevant conditions. The relief is not available where Additional Dwelling Supplement applies.

LBTT on second homes and buy-to-let properties

When an additional residential property is purchased in Scotland, the Additional Dwelling Supplement (ADS) may be payable on top of standard LBTT. This can apply to purchases such as second homes, holiday homes and additional properties bought to let.

For transactions to which the current rate applies, ADS is charged at 8% of the relevant consideration. The supplement generally applies where the relevant conditions are met and the purchase price of the additional dwelling is £40,000 or more.

Owning more than one property does not by itself mean ADS must always be paid. The rules consider the buyer’s ownership position and circumstances, including rules concerning replacement of a main residence. The calculator’s “Second home / buy-to-let” option therefore provides an estimate on the assumption that ADS applies.

Worked example: additional property at £350,000

When can Additional Dwelling Supplement apply?

ADS rules depend on the circumstances of the transaction rather than simply the label placed on the property. Revenue Scotland considers factors such as the dwellings owned by the buyer, the value of those interests and whether the buyer is replacing their only or main residence.

ADS does not normally apply where the consideration for the property being purchased is less than £40,000. Other exclusions, reliefs and repayment rules may also be relevant depending on the transaction.

If there is uncertainty over whether ADS applies, use the calculator as an estimate and check the current Revenue Scotland guidance before relying on the result.

What can affect the LBTT you pay?

The final amount of LBTT due can depend on more than the headline purchase price. Relevant factors may include:

• whether the property will be your only or main residence
• whether you currently own or have previously owned another dwelling
• whether you qualify for First-time Buyer Relief
• whether the Additional Dwelling Supplement applies
• whether you are replacing a previous main residence
• whether the transaction involves multiple dwellings
• whether transactions are linked
• whether another relief or exemption is available
• whether the transaction is residential, non-residential or mixed

Scotland uses a different property purchase tax

LBTT applies to property transactions in Scotland. England and Northern Ireland use Stamp Duty Land Tax (SDLT), while Wales uses Land Transaction Tax (LTT).

If you are buying in England or Northern Ireland, use the Stamp Duty Calculator. If the property is in Wales, use the LTT Calculator for Wales.

The rates, thresholds and additional-property rules differ between the three systems, so a Stamp Duty or Welsh LTT calculation should not be used to estimate tax on a Scottish property purchase.

What this LBTT calculator includes

The Quick Calculators UK LBTT Calculator estimates residential Land and Buildings Transaction Tax from the property price and buyer type you select.

It calculates the progressive residential LBTT bands and can apply the first-time buyer threshold when that option is selected. For a second home or buy-to-let purchase, it estimates the current 8% Additional Dwelling Supplement where the property price reaches the relevant £40,000 threshold.

The comparison controls let you test up to two additional property prices while keeping the same buyer status, so you can see how both the total tax and its composition change at different purchase prices.

What this calculator does not determine

This calculator is designed for straightforward residential estimates. It does not determine legal eligibility for every relief, exemption or special treatment.

It does not automatically account for every circumstance involving:

• ADS exemptions, reliefs or repayment eligibility
• linked transactions
• multiple-dwelling transactions
• commercial property
• non-residential leases
• mixed-use transactions
• complex ownership arrangements
• historic rates applying to transactions with earlier effective dates

Revenue Scotland’s official property transaction calculator also asks about matters such as the effective date, linked transactions and whether ADS is payable. Complex or unusual transactions may therefore require a more detailed assessment.

Why LBTT calculator results can differ

Two LBTT calculators can produce different estimates if they use different rates, apply First-time Buyer Relief differently, omit ADS, use an outdated ADS rate or make different assumptions about whether the supplement applies.

When checking an estimate, confirm that the calculator uses current Scottish residential rates and that the buyer status reflects the transaction you are modelling.

Important note

This calculator is for general informational purposes only. It does not provide tax, legal, mortgage or financial advice. LBTT rates, thresholds, reliefs and ADS rules can change, and the circumstances of an individual transaction can affect the amount due.

Sources and review

This calculator and its supporting information were reviewed in September 2026.

Residential LBTT rates, First-time Buyer Relief and Additional Dwelling Supplement information were checked against official Scottish sources.

• Revenue Scotland – Land and Buildings Transaction Tax
• Revenue Scotland – property transactions calculator
• Revenue Scotland – First-time Buyer Relief
• Revenue Scotland – Additional Dwelling Supplement
• Scottish Government – Land and Buildings Transaction Tax

Tax rules can change. Quick Calculators UK aims to review this calculator when relevant Scottish rates, thresholds, reliefs or Additional Dwelling Supplement rules are updated.