ESTIMATED LBTT
£0.00
Enter a property price to calculate.
This calculator is for residential property in Scotland. England, Northern Ireland and Wales use different property tax systems.
How to calculate Land and Buildings Transaction Tax
Land and Buildings Transaction Tax, usually shortened to LBTT, is the property tax paid when buying residential property in Scotland. It is calculated in bands, which means each rate only applies to the part of the property price within that band.
Example: moving home — £350,000
0% on the first £145,000 = £0
2% on the next £105,000 = £2,100
5% on the remaining £100,000 = £5,000
Total LBTT = £7,100
First-time buyers
First-time buyer relief can increase the nil-rate band from £145,000 to £175,000. This can reduce the amount of LBTT due by up to £600.
Example: first-time buyer — £250,000
0% on the first £175,000 = £0
2% on the remaining £75,000 = £1,500
Total LBTT = £1,500
Second homes and buy-to-let properties
If you buy an additional residential property in Scotland, the Additional Dwelling Supplement may apply. This is usually added on top of any standard LBTT due.
Example: second home — £350,000
Standard LBTT on £350,000 = £7,100
Additional Dwelling Supplement at 8% of £350,000 = £28,000
Total estimated LBTT = £35,100
What this calculator is for
This calculator estimates Land and Buildings Transaction Tax for residential property purchases in Scotland. It can be used for a main residence, first-time buyer estimate or additional property estimate.
Important note
This tool is designed as a simple guide. LBTT rules, reliefs and additional property rules can vary depending on your circumstances, so always check official guidance or speak to a qualified professional before making a property purchase decision.
Frequently Asked Questions
What does LBTT stand for?
LBTT stands for Land and Buildings Transaction Tax. It is the property tax used in Scotland.
How is LBTT calculated?
LBTT is calculated in bands. Each tax rate only applies to the part of the property price within that band, not the full property price.
Do first-time buyers pay LBTT in Scotland?
First-time buyers may qualify for relief, which increases the nil-rate band from £145,000 to £175,000 and can reduce the LBTT due by up to £600.
Do second homes pay more LBTT?
Additional residential properties such as second homes and buy-to-let properties may pay the Additional Dwelling Supplement on top of standard LBTT.
Does this calculator work for England, Northern Ireland or Wales?
No. England and Northern Ireland use Stamp Duty Land Tax, while Wales uses Land Transaction Tax. This calculator is for Scotland only.
Can LBTT rules change?
Yes. LBTT rates, thresholds and reliefs can change over time. Always check the latest official guidance before purchasing a property.