| Band | Rate | Taxable | Tax |
|---|---|---|---|
| £0 – £145,000 | 0% | £145,000 | £0 |
| £145,000 – £250,000 | 2% | £105,000 | £2,100 |
Bands updated 2026-04-15. Source: Revenue Scotland
Reviewed by the Mortgage118 editorial team. Rates reflect Revenue Scotland rules effective December 2024. This calculator provides an estimate only and does not constitute tax advice.
What is Land and Buildings Transaction Tax?
Land and Buildings Transaction Tax (LBTT) is the tax you pay when you buy a home in Scotland. It replaced Stamp Duty Land Tax there and is collected by Revenue Scotland. Like SDLT, it is charged on slices of the price. You do not pay one headline rate on the whole amount.
The standard nil-rate band is £145,000. First-time buyers get a higher nil-rate band of £175,000, and unlike England that relief is not withdrawn above a price cap. Buying an additional dwelling adds an 8% Additional Dwelling Supplement. Scotland does not charge a non-UK resident surcharge. This calculator does not apply to England, Northern Ireland or Wales.
How LBTT is calculated
LBTT is a slab-and-band tax administered by Revenue Scotland. You pay the rate that applies to the slice of price within each band — not the headline rate on the whole price.
Standard bands
First-time buyer relief
Relief is a raised nil-rate band. Unlike SDLT, Scotland doesn't withdraw FTB relief above a price cap.
Frequently asked questions
What is LBTT?
Land and Buildings Transaction Tax. It replaced Stamp Duty Land Tax in Scotland in April 2015 and is administered by Revenue Scotland, not HMRC. Bands and rates differ from SDLT in England & NI.
Do first-time buyers pay LBTT in Scotland?
First-time buyers get a raised nil-rate band of £175,000 (vs £145,000 standard). Above £175,000, standard bands apply with no price cap — unlike SDLT, relief isn't withdrawn above a threshold.
How much is the Additional Dwelling Supplement (ADS)?
Scotland charges 8% ADS on every band for additional residential property purchases — raised from 6% in December 2024. It's higher than the English +5% surcharge.
Does Scotland have a non-resident surcharge?
No. Unlike England & NI, Scotland doesn't levy an extra surcharge on non-UK-resident buyers. Non-residents pay the same LBTT as UK residents.
Can I reclaim ADS if I sell my old main home?
Yes. If you sell your previous main residence within 36 months of buying the new one, you can reclaim ADS from Revenue Scotland.