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LBTT Calculator Scotland (Stamp Duty & ADS)

Work out Land and Buildings Transaction Tax on a Scottish property, with first-time buyer relief and the 8% Additional Dwelling Supplement.

By Ahmed BilalUpdated Formula and official sources shown below

£
Land and Buildings Transaction Tax (LBTT)
£4,600
Effective rate 1.53% of the price
Portion of priceRateTax
£0 – £145,0000%£0
£145,001 – £250,0002%£2,100
£250,001 – £325,0005%£2,500
Total£4,600

For residential purchases completing on or after 1 April 2025. Reliefs such as multiple dwellings or shared ownership are not included — check with your solicitor or conveyancer.

Overview

About the Scotland LBTT Calculator

Scotland does not have Stamp Duty. Instead, buyers pay Land and Buildings Transaction Tax (LBTT), collected by Revenue Scotland. The rates and bands have been in place since 1 April 2021, but the Additional Dwelling Supplement for second homes and buy-to-let rose from 6% to 8% on 5 December 2024. This calculator applies the current residential rates and shows the tax on each band.

Step by step

How to use the Scotland LBTT Calculator

  1. Enter the purchase price.
  2. Scotland is already selected.
  3. Choose whether you are moving home, a first-time buyer, or buying a second home or buy-to-let.
  4. Read the LBTT, any Additional Dwelling Supplement, and the total.
Formula

The formula behind it

LBTT: 0% to £145,000 · 2% to £250,000 · 5% to £325,000 · 10% to £750,000 · 12% above First-time buyers: nil-rate band raised to £175,000 (saves up to £600) Additional Dwelling Supplement: 8% of the whole price (£40,000 or more)

LBTT residential rates

Each rate applies only to the part of the price within that band:

  • 0% up to £145,000.
  • 2% on £145,001 to £250,000.
  • 5% on £250,001 to £325,000.
  • 10% on £325,001 to £750,000.
  • 12% over £750,000.

First-time buyer relief

First-time buyers have a higher nil-rate band of £175,000 instead of £145,000. That saves up to £600, and unlike in England there is no maximum price — the saving applies however much the home costs.

Additional Dwelling Supplement (ADS)

If you will own more than one home after the purchase, ADS is charged at 8% of the whole price on top of LBTT, for properties costing £40,000 or more. Buyers replacing their main home may be able to reclaim ADS if they sell their previous main home within the time allowed — check the current rules with Revenue Scotland or your solicitor.

Worked examples

Examples

£250,000 home

2% on £105,000 = £2,100 LBTT, or £1,500 for a first-time buyer.

£400,000 home

£2,100 + 5% on £75,000 (£3,750) + 10% on £75,000 (£7,500) = £13,350.

£400,000 second home

£13,350 LBTT + 8% ADS on £400,000 (£32,000) = £45,350.

FAQ

Frequently asked questions

Is there stamp duty in Scotland?

Not by that name. Scotland charges Land and Buildings Transaction Tax (LBTT) instead of Stamp Duty Land Tax.

How much LBTT is due on a £200,000 house?

2% of £55,000 = £1,100, or £500 for a first-time buyer.

When is LBTT paid?

Your solicitor submits the LBTT return to Revenue Scotland and pays the tax as part of completing the purchase.

Sources

About the author: Ahmed Bilal

Ahmed Bilal is the founder of VolexTool and builds and maintains every calculator on the site. Tax rates and thresholds are taken directly from official sources such as GOV.UK, HMRC, the Canada Revenue Agency and the Australian Taxation Office, the formula is shown on every page, and each update must pass more than 600 automated checks before it goes live. Ahmed is not a tax adviser: for decisions about your own situation, speak to a qualified accountant or financial adviser.

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