LBTT calculator for Scotland
This LBTT calculator works out the Land and Buildings Transaction Tax you pay when you buy a home in Scotland – the Scottish replacement for stamp duty. Enter the price, choose whether you are moving home, buying your first home or an additional property, and see the tax for each band plus any Additional Dwelling Supplement (ADS).
Example: Purchase price 250,000 £ · You are buying: your next home (no other property kept) → Total tax to pay: £2,100.00. Source: Revenue Scotland – LBTT residential property rates and bands, first-time buyer relief (nil-rate band £175,000). Updated: .
How it is calculated
LBTT is charged in slices: 0% on the first £145,000, 2% on the part up to £250,000, 5% up to £325,000, 10% up to £750,000 and 12% above. A £250,000 home costs nothing on the first £145,000 and 2% of £105,000 on the rest – £2,100 in total.
How to use the LBTT calculator
- Enter the price you agreed for the home.
- Choose your situation: next home, first home or an additional property.
- Read the total, split into LBTT and the Additional Dwelling Supplement, and the table with the tax on each slice of the price.
LBTT rates for residential property
| 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% |
First-time buyer relief raises the nil-rate band to £175,000. That saves up to £600 (2% of the £30,000 between £145,000 and £175,000); there is no upper price limit. The Additional Dwelling Supplement is 8% of the whole price for transactions on or after 5 December 2024 – not just the part above a threshold – and applies from a price of £40,000.
Worked examples
- £250,000, moving home: 2% of £105,000 = £2,100.
- £250,000, first-time buyer: 2% of £75,000 = £1,500.
- £250,000, additional property: £2,100 LBTT + 8% of £250,000 ADS (£20,000) = £22,100.
- £500,000, moving home: £2,100 + 5% of £75,000 (£3,750) + 10% of £175,000 (£17,500) = £23,350.
Scotland, England or Wales?
LBTT replaced Stamp Duty Land Tax in Scotland, and its bands are different: the nil-rate band is lower, but the rates rise more slowly at mid prices. For a home in England or Northern Ireland use the stamp duty calculator, for Wales the LTT calculator. The mortgage calculator shows the monthly payment on the loan.
Frequently asked questions
How much LBTT will I pay on a £200,000 house?
£1,100 if you are moving home (2% of the £55,000 above £145,000). A first-time buyer pays £500 (2% of £25,000).
How much LBTT on a £300,000 house?
£4,600: £2,100 on the slice from £145,000 to £250,000 plus 5% of £50,000 (£2,500). A first-time buyer pays £4,000.
Do first-time buyers pay LBTT in Scotland?
Only on the part of the price above £175,000. The relief saves up to £600 and there is no maximum price.
What is the Additional Dwelling Supplement?
An extra 8% of the total price when you buy an additional home, such as a second home or buy-to-let, from £40,000. It is paid on top of LBTT.
Can I get the ADS back?
If you bought a new main residence before selling the old one, you can usually reclaim ADS once the previous home is sold within the time limit. Check the conditions with Revenue Scotland or your solicitor.
Is LBTT the same as stamp duty?
It does the same job but is a separate Scottish tax with its own bands. Stamp Duty Land Tax applies in England and Northern Ireland, Land Transaction Tax in Wales.
Sources and legal basis
- Revenue Scotland – LBTT residential property rates and bands, first-time buyer relief (nil-rate band £175,000)
- Revenue Scotland – Additional Dwelling Supplement (8% from 5 December 2024, not under £40,000)
As of: · Editorial policy
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