Scotland Stamp Duty Calculator (LBTT)
People search for Scottish stamp duty. The statute is Land and Buildings Transaction Tax, set by Revenue Scotland — not English SDLT. This page calculates first-time buyer relief, the 8% Additional Dwelling Supplement, and non-residential freehold or lease premium. A £465,000 shop or office is £11,750.
Rates configured in accordance with the Land and Buildings Transaction Tax (Scotland) Act 2013, the ADS rate in force since 5 December 2024 and the Scottish Budget 2026-27.
| Rate Band | Taxable Slice | Rate | Tax Due |
|---|---|---|---|
| Aggregated Tax Payable | — | ||
Cross-Border UK Stamp Duty Comparison Matrix
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Revenue Scotland ADS 36-Month Reclaim Procedure
Under Schedule 2A of the LBTT (Scotland) Act 2013, if you buy a new main residence before selling your previous one, you pay the 8% Additional Dwelling Supplement at completion and can claim it back once the old home is sold.
Pay the full 8% supplement with the core LBTT through your solicitor, with the return filed within 30 days of the effective date.
Sell your previous main residence within 36 months of the effective date of the new purchase.
Submit a repayment claim to Revenue Scotland once the old home is sold — check its guidance for the claim deadline.
Key Devolved Thresholds
- ADS Rate: 8% of the whole price on additional dwellings costing £40,000 or more.
- First-Time Buyer Relief: 0% up to £175,000, a maximum saving of £600.
- Filing Window: 30 days from the effective date to file the return and pay.
Rates this calculator uses
Residential (from 1 April 2021): 0% to £145,000 · 2% to £250,000 · 5% to £325,000 · 10% to £750,000 · 12% above. First-time buyers pay nothing up to £175,000. ADS is 8% of the whole price for additional dwellings of £40,000 or more (from 5 December 2024), added to the band tax. Non-residential freehold and lease premiums: 0% to £150,000 · 1% to £250,000 · 5% above (unchanged by the Scottish Budget 2026-27).
Sources: Revenue Scotland residential rates, Additional Dwelling Supplement, non-residential rates and the Scottish Budget 2026-27. Revenue Scotland, not this calculator, is the authority.
By Suhaib Hassan · Residential bands verified 22 Sep 2026, non-residential examples re-checked 30 Sep 2026 · How CalculatePilot verifies formulas
Worked examples
- Main residence at £250,000: 2% on £105,000 = £2,100. A first-time buyer pays 2% on £75,000 = £1,500.
- Same £300,000, three buyer types: first-time buyer £4,000 · main residence £4,600 · additional dwelling £28,600 (£4,600 + £24,000 ADS).
- Additional dwelling at £197,000 (Revenue Scotland example): 2% on £52,000 = £1,040 + ADS 8% × £197,000 = £15,760 → £16,800.
- Non-residential at £150,000 or below: inside the nil-rate band, so LBTT is £0.
- Non-residential at £465,000 (Revenue Scotland rates page): £0 on the first £150,000, 1% on the next £100,000 (£1,000) and 5% on the remaining £215,000 (£10,750) = £11,750.
- Non-residential office at £872,000 (Revenue Scotland LBTT4012): £1,000 + 5% on £622,000 (£31,100) = £32,100. The same price as a main home is £62,990, not £32,100 — the tables are not interchangeable.
Checked amounts
Each cell is the band sum above, not a rounded guess. Additional-dwelling cells add 8% of the whole price to the main-home band tax. First-time buyer relief saves £600 once the price is above £175,000, with no England-style £500,000 cap.
| Price | Main home | First-time buyer | Additional dwelling | Non-residential |
|---|---|---|---|---|
| £150,000 | £100 | £0 | £12,100 | £0 |
| £197,000 | £1,040 | £440 | £16,800 | £470 |
| £250,000 | £2,100 | £1,500 | £22,100 | £1,000 |
| £300,000 | £4,600 | £4,000 | £28,600 | £3,500 |
| £465,000 | £19,850 | £19,250 | £57,050 | £11,750 |
| £872,000 | £62,990 | £62,390 | £132,750 | £32,100 |
Frequently asked questions
Is LBTT the same as stamp duty in England?
No. Different statute, different bands and a different surcharge. For England and Northern Ireland use the UK Stamp Duty Calculator.
How much is first-time buyer relief in Scotland?
It raises the nil-rate band from £145,000 to £175,000 — worth up to £600. There is no £500,000 price cap as in England.
What is the Additional Dwelling Supplement?
8% of the whole price, from 5 December 2024, on additional dwellings of £40,000 or more, added on top of the band tax.
Can I get the ADS back?
Yes, if the new home replaces your main residence and you sell the previous one within 36 months of buying the new one. You then claim a repayment from Revenue Scotland.
Does this cover a shop or office?
Yes — choose Non-Residential. Slices are 0% to £150,000, 1% to £250,000 and 5% above; ADS is not added. £150,000 or below is £0. Revenue Scotland's rates-page case of £465,000 is £11,750. The LBTT4012 £872,000 office is £32,100. Lease rent is not calculated.
Is this a Revenue Scotland assessment?
No. Confirm with your solicitor. This page is a planning estimate from published rates.