Revenue Scotland
LBTT calculator for Scotland
Land and Buildings Transaction Tax on a residential purchase in Scotland, banded exactly as Revenue Scotland charges it, including the Additional Dwelling Supplement and first-time buyer relief.
Work out the tax
Tax due
£2,100
Effective rate
0.84%
How it is banded
| From | Up to | Rate |
|---|---|---|
| £0 | £145,000 | 0% |
| £145,000 | £250,000 | 2% |
| £250,000 | £325,000 | 5% |
| £325,000 | £750,000 | 10% |
| £750,000 | No limit | 12% |
Rates in force since 2024-12-05
Where it differs from stamp duty
Two differences catch people who have bought in England before. The Additional Dwelling Supplement is 8% of the whole purchase price rather than a surcharge on each band, so it bites hard at the bottom of the market. And first-time buyer relief here is worth a fixed £600 at any price above £175,000 — there is no cliff, and equally no larger relief for a cheaper home.
What this covers
Scotland only. LBTT replaced stamp duty in Scotland in April 2015 and is set by the Scottish Parliament, so nothing on this page applies to a purchase in England, Northern Ireland or Wales.
Residential rates. Non-residential and mixed-use purchases run on a separate LBTT table and are not calculated here. Lease transactions, which LBTT taxes on net present value, are a different calculation again.