LBTT calculator
Work out Land and Buildings Transaction Tax on a home in Scotland, including first-time buyer relief and the Additional Dwelling Supplement.
LBTT of £4,600 on a £300,000 property in Scotland.
| £0 to £145,000 at 0% | £0 |
|---|---|
| £145,000 to £250,000 at 2% | £2,100 |
| £250,000 to £325,000 at 5% | £2,500 |
| Total to pay | £4,600 |
Rates checked 24 October 2026 against Revenue Scotland’s LBTT residential rates and ADS guidance. For guidance only, not tax or legal advice.
LBTT residential rates
| Part of the price | Rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
Example. On a £300,000 home: 2% on £105,000 (£2,100) and 5% on £50,000 (£2,500). Total LBTT: £4,600.
First-time buyer relief
First-time buyers pay nothing on the first £175,000 instead of £145,000. That saves up to £600. Unlike in England, there is no maximum purchase price.
Additional Dwelling Supplement (ADS)
If you will own more than one home, you usually pay the ADS: 8% of the whole price on top of LBTT, for contracts from 5 December 2024. It doesn’t apply to properties under £40,000. If you are replacing your main home and sell the old one within 36 months, you can usually claim the ADS back.
Example. A £300,000 buy-to-let: LBTT of £4,600 plus ADS of £24,000 = £28,600.
Paying LBTT
Your solicitor normally submits the LBTT return to Revenue Scotland and pays the tax within 30 days of the effective date (usually the date of entry). Your solicitor and estate agent must also check your identity and source of funds under the Money Laundering Regulations before they act.
LBTT calculator (Scotland) questions
How much LBTT will I pay on a £250,000 house?
£2,100 if you are moving home: 2% on the part from £145,001 to £250,000. A first-time buyer pays £1,500.
Is there a price cap for first-time buyer relief in Scotland?
No. Any first-time buyer can use the £175,000 nil-rate band, whatever the price.
How much is the Additional Dwelling Supplement?
8% of the whole price, for contracts entered into from 5 December 2024. It doesn’t apply below £40,000.
Is LBTT the same as Stamp Duty?
It replaced Stamp Duty in Scotland in 2015. It works the same way, in bands, but the rates and thresholds are different and it is run by Revenue Scotland.
Sources
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