LBTT Calculator (Scotland)

LBTT replaced stamp duty in Scotland in 2015. Additional homes pay the Additional Dwelling Supplement of 8% on the whole price.

Updated 2026-10-03 · 2026/27 HMRC rates

LBTT£8,350Effective rate 2.39%

Band	Rate	Tax
£0 – £145,000	0%	£0
£145,000 – £250,000	2%	£2,100
£250,000 – £325,000	5%	£3,750
£325,000 – £750,000	10%	£2,500
Total		£8,350

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Key facts

Since 1 April 2025, SDLT on a home in England or Northern Ireland starts at £125,000 (down from £250,000): 2% to £250,000, 5% to £925,000, 10% to £1.5 million and 12% above.
First-time buyers in England and Northern Ireland pay no SDLT up to £300,000 and 5% on £300,001–£500,000; buy for more than £500,000 and the relief is lost entirely.
Buying an additional residential property in England or Northern Ireland adds a 5% SDLT surcharge to every band, unless it replaces your main residence and the old one is sold within 36 months.
Non-UK residents (not present in the UK for at least 183 days in the 12 months before purchase) usually pay a further 2% SDLT surcharge.
In Scotland, LBTT is 0% up to £145,000 (£175,000 for first-time buyers), then 2%, 5%, 10% and 12% above £750,000.
Scotland's Additional Dwelling Supplement rose from 6% to 8% of the total purchase price on 5 December 2024.
In Wales there is no first-time buyer relief: LTT main residential rates start at 6% above £225,000, while higher rates for additional properties start at 5% from the first pound (rising to 17% above £1.5 million) since 11 December 2024.
The Inheritance Tax nil-rate band of £325,000 and residence nil-rate band of £175,000 are frozen until 5 April 2031, extended by a further year at Budget 2025.

Stamp duty calculator

How LBTT is calculated on a Scottish home

LBTT charges each slice of the price at its own rate: nothing up to £145,000, then 2%, 5%, 10%, 12% on successive bands. The rate on the top slice is never applied to the whole price. Buying at £450,000 gives £18,350, an effective rate of 4.08%.

Scotland’s 10% band starts at £325,000, much lower than England’s, so Scottish buyers pay less than English buyers on cheaper homes and considerably more on family homes above that level.

Price	Standard LBTT	First-time buyer	With 8% ADS	England SDLT (for comparison)
£180,000	£700	£100	£15,100	£1,100
£250,000	£2,100	£1,500	£22,100	£2,500
£325,000	£5,850	£5,250	£31,850	£6,250
£450,000	£18,350	£17,750	£54,350	£12,500
£750,000	£48,350	£47,750	£108,350	£27,500

First-time buyer relief in Scotland

First-time buyers get a nil-rate band of £175,000 instead of £145,000, a saving of up to £600. Unlike in England, there is no maximum price, so a first-time buyer at £600,000 still saves the full amount.

The Additional Dwelling Supplement in practice

The ADS is 8% of the whole price, on top of normal LBTT, when you will own more than one home at the end of the purchase day and are not replacing your main residence. It applies to purchases of £40,000 or more. A £250,000 buy-to-let costs £22,100 in total, of which £20,000 is ADS.

Companies pay ADS on every residential purchase of £40,000 or more, even their first. Since 1 April 2024, a share in a jointly owned property only counts as another home if your share is worth £40,000 or more.

If you buy before selling, you pay ADS and can claim it back if you sell your previous main residence within 36 months, it was your main home at some point in the 36 months before the purchase, and you live in the new property as your main home. Before 1 April 2024 the window was 18 months.

Filing the return

The buyer must file an LBTT return within 30 days of the effective date, usually completion, and the tax is paid with it. Returns are needed for most residential purchases of £40,000 or more, even if no tax is due, such as a first-time buyer below the nil band. Your solicitor normally files through Revenue Scotland’s online system.

Step-by-step: LBTT on a £350,000 home

Each slice of the price is taxed at its own rate, then the slices are added together.

Slice of price	Rate	Tax
£0 – £145,000	0%	£0
£145,000 – £250,000	2%	£2,100
£250,000 – £325,000	5%	£3,750
£325,000 – £350,000	10%	£2,500
Total		£8,350

Situations that need care

Because ADS is charged on the whole price, getting these rules right can be worth more than the LBTT itself. Ask your solicitor to confirm your position before you exchange missives.

Couples, spouses and civil partners are treated as one economic unit for ADS. If either buyer owns another home, both are treated as owning it.
Buying with a company triggers ADS on every residential purchase of £40,000 or more, even if the company owns nothing else, and a joint buyer is liable too.
If you sold your previous main home in the 36 months before buying, the ADS does not apply to a replacement main residence.
Since 1 April 2024, a jointly owned share worth under £40,000, such as part of an inherited house, does not count as owning another home.

Effective rates in Scotland

Price	LBTT	Effective rate	With ADS	Effective rate with ADS
£200,000	£1,100	0.55%	£17,100	8.55%
£300,000	£4,600	1.53%	£28,600	9.53%
£500,000	£23,350	4.67%	£63,350	12.67%
£1,000,000	£78,350	7.83%	£158,350	15.83%

Worked example: moving home in Scotland before your sale completes

A couple buy a £375,000 house in Glasgow before their flat has sold. At the end of the purchase day they own two homes, so they pay LBTT of £10,850 plus ADS of £30,000, £40,850 in total.

Seven months later the flat sells. Because it was their main residence and they now live in the new house, they can claim the £30,000 ADS back from Revenue Scotland. Had they sold the flat first, even by a day, no ADS would have been due at all.

Timing matters in both directions. If the flat does not sell within 36 months of buying the new home, the ADS is not repayable, so it is worth keeping the sale moving even in a slow market.

Frequently asked questions

Who collects LBTT?

Revenue Scotland. Your solicitor files the return and pays the tax on completion.

Does LBTT apply to Scottish homes bought by people living in England?

Yes. LBTT depends on where the property is, not where the buyer lives.

How do I reclaim the ADS?

Submit a repayment claim to Revenue Scotland once the previous main residence is sold within 36 months of buying the new home.

Is LBTT due on a property under £145,000?

No tax is due on a standard purchase up to £145,000, but you still need to file a return if the price is £40,000 or more, and ADS still applies to additional homes.

My partner owns a flat but I do not – do we pay ADS on a joint purchase?

Usually yes, unless the new home replaces a main residence. Spouses, civil partners and cohabiting couples are treated as a single economic unit.

Who files the LBTT return?

The buyer is legally responsible, but in practice the solicitor files it through Revenue Scotland’s online system and pays the tax from the completion funds.

Sources

Figures are taken from official government publications and were last reviewed on 2026-10-03.