Scotland LBTT Calculator
Free online conversion tool. All calculations run in your browser — no data uploaded.
Replacing your main residence in Scotland
Your LBTT
£4,600
Effective rate: 1.5% of property price
📊 See band-by-band breakdown
| Price band | Rate | Tax in band |
|---|---|---|
| £0 – £145,000 | 0% | £0 |
| £145,000 – £250,000 | 2% | £2,100 |
| £250,000 – £325,000 | 5% | £2,500 |
| Total LBTT | £4,600 | |
🔒Calculated in your browser. Scotland LBTT estimate only — confirm with your solicitor for completion.
Buying in England, Wales or Northern Ireland? Use our Stamp Duty (SDLT) calculator →
Want the full picture? Read the complete Stamp Duty & LBTT guide →
🔒 Calculated in your browser. No data is uploaded — GDPR friendly.
Frequently Asked Questions
What is LBTT?
LBTT (Land and Buildings Transaction Tax) is Scotland's own property tax, in force since April 2015. It replaced SDLT north of the border and is collected by Revenue Scotland. If you buy a property in Scotland, you pay LBTT — not SDLT.
How much is LBTT in Scotland?
Residential LBTT is marginal: 0% up to £145,000, 2% on £145k–£250k, 5% on £250k–£325k, 10% on £325k–£750k, and 12% above £750,000. Each band applies only to the portion of the price within it.
What is the first-time buyer relief in Scotland?
First-time buyers get a higher nil-rate band: 0% up to £175,000 instead of £145,000. The maximum saving is £600. The relief does not apply if you also pay the Additional Dwelling Supplement.
What is the Additional Dwelling Supplement (ADS)?
The ADS is an extra 8% of the full purchase price, charged on top of LBTT when you buy an additional residential property (second home or buy-to-let). It has been 8% since 5 December 2024. You may claim it back if you sell your previous main residence within 36 months.
How is LBTT different from SDLT?
Both are marginal taxes, but the bands and rates differ. LBTT uses 0/2/5/10/12% with a £145k nil band, while England's SDLT uses 0/5/10/12% with a £250k nil band. Scotland's ADS is a flat 8% of the full price, whereas England adds 3% on each SDLT band.
Also try: UK Stamp Duty — Complete Guide & Calculator · Stamp Duty When Selling a House · UK House Buying Tax — The Complete Guide · All UK Stamp Duty Calculator