Scotland LBTT Calculator
Work out Land and Buildings Transaction Tax on a purchase in Scotland — a home, or a non-residential freehold. This is a one-off purchase cost — not English Stamp Duty Land Tax, and not Welsh Land Transaction Tax.
Why this is its own page
The user job here is “how much tax do I pay Revenue Scotland on this purchase price?” That number is a function of Scottish bands × first-time buyer relief × ADS. Putting Scotland on the England SDLT page would either freeze the wrong statute inside another nation’s tool or hide a distinct answer. The bands below are published Revenue Scotland residential rates, not invented figures and not a token-swap of English stamp duty.
Residential bands (from 1 April 2021)
LBTT is charged on slices of the price, not on the whole amount at the top rate. ADS, when it applies, is charged on the whole price.
Standard residential (only or replacement main home)
£0–£145,000 → 0%
£145,001–£250,000 → 2%
£250,001–£325,000 → 5%
£325,001–£750,000 → 10%
Above £750,000 → 12%
First-time buyers
The nil-rate band rises from £145,000 to £175,000 — a maximum saving of £600. There is no English-style £500,000 price cap: above £175,000 the ordinary 2% / 5% / 10% / 12% slices still apply.
Additional Dwelling Supplement
8% of the whole purchase price for additional dwellings of £40,000 or more, on transactions from 5 December 2024. Added to band tax, not instead of it.
Source: Revenue Scotland residential LBTT rates and the Additional Dwelling Supplement page (8% from 5 December 2024). Re-check those pages before you complete — Revenue Scotland, not this calculator, is the authority.
By Suhaib Hassan · Residential bands verified 22 Sep 2026, non-residential examples verified 26 Sep 2026 · Method v1.1-UK-LBTT · How CalculatePilot verifies formulas
Non-residential freehold and lease premium
A shop, office or piece of non-residential land does not use the residential table, and ADS is not added. Scottish Budget 2026-27 kept this table unchanged. The tax is still charged on slices of the price.
Non-residential conveyance
£0–£150,000 → 0%
£150,001–£250,000 → 1%
Above £250,000 → 5%
Source: Scottish Budget 2026-27, table 2.04, Revenue Scotland LBTT4012, and the non-residential rates page. Mixed property, lease rent, linked transactions and multiple dwellings relief stay out of scope.
Worked examples (pre-computed)
These use the same slices as the calculator, so the answer is readable if JavaScript is off. The £197,000 ADS case matches Revenue Scotland’s published worked example.
1. Only / replacement home at £250,000
0% on £145,000 = £0
2% on the next £105,000 = £2,100
LBTT = £2,100
2. First-time buyer at the same £250,000
0% on £175,000 = £0
2% on the remaining £75,000 = £1,500
LBTT = £1,500 (saves £600 versus standard)
3. Same £300,000, three buyer types
First-time buyer → £4,000
Only / replacement home → £4,600
Additional dwelling → £28,600 (£4,600 bands + £24,000 ADS)
The buyer type changes the tax by £24,600 on the same price. That is why this is not a renamed copy of the England SDLT page.
4. Additional dwelling at £197,000 (Revenue Scotland example)
2% on £52,000 above the nil-rate band = £1,040
ADS 8% × £197,000 = £15,760
LBTT = £16,800
5. Non-residential office at £872,000 (Revenue Scotland LBTT4012)
0% on £150,000 = £0
1% on the next £100,000 = £1,000
5% on the remaining £622,000 = £31,100
LBTT = £32,100. ADS is not added.
6. Non-residential purchase at £465,000 (Revenue Scotland rates page)
0% on £150,000 = £0
1% on the next £100,000 = £1,000
5% on the remaining £215,000 = £10,750
LBTT = £11,750. ADS is not added. The same page’s £145,000 non-residential case is £0, because the price sits inside the nil-rate band.
LBTT at common prices
Same slices as the calculator, so the table still answers the question if JavaScript is off. First-time buyer relief is not combined with ADS. ADS is 8% of the whole price from 5 December 2024, on top of standard bands.
| Price | Only / replacement home | First-time buyer | Additional dwelling |
|---|---|---|---|
| £150,000 | £100 | £0 | £12,100 |
| £200,000 | £1,100 | £500 | £17,100 |
| £250,000 | £2,100 | £1,500 | £22,100 |
| £300,000 | £4,600 | £4,000 | £28,600 |
| £400,000 | £13,350 | £12,750 | £45,350 |
| £500,000 | £23,350 | £22,750 | £63,350 |
| £600,000 | £33,350 | £32,750 | £81,350 |
| £750,000 | £48,350 | £47,750 | £108,350 |
£250,000 standard is £2,100. £300,000 additional dwelling is £28,600. The £197,000 ADS case in the worked example stays £16,800.
How LBTT differs from English SDLT and Welsh LTT
- Nil-rate band: Scotland £145,000 · England & NI £125,000 · Wales £225,000.
- First-time buyers: Scotland lifts the nil-rate to £175,000 with no £500,000 cap. England has a £300,000 nil-rate up to a £500,000 price cap. Wales has no first-time buyer relief.
- Additional homes: Scotland adds 8% of the whole price. England adds 5% of the whole price. Wales uses a separate higher-rate table, not a flat surcharge.
Each of those differences changes the number on the same purchase price, so each nation keeps its own URL.
What this figure does not include
- England, Northern Ireland or Wales. Use the UK Stamp Duty Calculator or the Wales LTT Calculator.
- Monthly mortgage cost. Use the UK repayment vs interest-only calculator for instalments.
- Lease rent, mixed property, linked transactions or multiple dwellings relief. The non-residential option is only the freehold / premium table. Rent (NPV) and those reliefs stay unknown.
Frequently asked questions
Is LBTT the same as stamp duty in England?
No. Different statute, different bands, different surcharge. The England & NI tool is 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 — up to £600. There is no £500,000 price cap.
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 band tax.
Does this calculator cover Wales or England?
No. Wales is the LTT calculator. England and NI are the SDLT calculator.
Does this cover a shop or office?
Yes, if it is a non-residential freehold or lease premium. Slices are 0% to £150,000, 1% to £250,000 and 5% above that. ADS is not added. Revenue Scotland’s published cases are £465,000 = £11,750 and an £872,000 office = £32,100. Lease rent and mixed property are not calculated.
Is this a Revenue Scotland assessment?
No. Confirm with a solicitor. This page is a planning estimate from published bands.
Next calculation
Estimate only. Scotland LBTT, residential and non-residential freehold · method v1.1-UK-LBTT · last verified 26 Sep 2026 · Revenue Scotland non-residential bands · sources and verification · who builds CalculatePilot · Embed this calculator