Free Land and Building Transaction Tax (LBTT) Calculator for Scotland
In Scotland, Stamp Duty is called Land and Buildings Transaction Tax or LBTT for short.
Below we have provided a free Land and Buildings Transaction Tax calculator for residential properties which includes the latest price bands for homeowners, first-time buyers and investors.
Data updated: April 2025
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by Robert Jones, Founder of Property Investments UK
With two decades in UK property, Rob has been investing in buy-to-let since 2005, and uses property data to develop tools for property market analysis.
Property Data Sources
Our calculators rely on diverse, authoritative datasets including:
- Scottish Government: Land and Buildings Transaction Tax Rates and Bands
- Scottish Government: The Additional Dwellings Supplement (ADS)
We update our calculators regularly to ensure accuracy. Last update: April 2025. All data is presented as provided by our sources without adjustments or amendments.
Free Land and Buildings Transaction Tax Calculator (LBTT)
You must pay LBTT if you buy a property or land over a certain price threshold in Scotland.
Land and Buildings Transaction Tax (LBTT) Calculator - Scotland
For residential properties purchased in Scotland.
- Select this if buying your only property OR replacing your main residence (having sold the previous one).
- Uses standard residential rates (effective from 1 April 2021).
- 0% LBTT on portion up to £145,000.
- Progressive rates apply above this threshold.
- First-Time Buyers: Tick the box above for relief. This increases the 0% threshold to £175,000.
What is Land and Buildings Transaction Tax?
LBTT is a tax applied to residential and commercial land and buildings transactions (including commercial properties and commercial leases) where a chargeable interest is acquired.
Land and Buildings Transaction Tax (LBTT) replaced UK Stamp Duty Land Tax (SDLT) in Scotland from 1 April 2015.
Source: Revenue Scotland
Standard Residential Land and Buildings Transaction Tax (LBTT) Rates in Scotland
The following standard LBTT rates apply to residential property purchases in Scotland effective from 1 April 2021.
| Property Value | LBTT 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% |
So, for example, if you buy a house in Scotland for £280,000 the LBTT you owe is:
- 0% for the first £145,000
- 2% for the next £105,000
- 5% for the next £30,000
- Total LBTT = £3,600
But the easiest way to find out how much LBTT you might have to pay is to use our Land and Buildings Transaction Tax calculator above.
LBTT Rates Including Additional Dwelling Supplement (ADS) in Scotland
When purchasing an additional residential property (e.g., second home, buy-to-let, holiday home) in Scotland for £40,000 or more, the Additional Dwelling Supplement (ADS) is payable. This is an 8% surcharge on the total purchase price (effective from 5 December 2024), paid in addition to the standard LBTT. The table below shows the resulting effective LBTT rates applied to each portion of the property's value.
| Property Value Portion | Effective LBTT Rate (including 8% ADS) |
|---|---|
| Up to £145,000 | 8% (0% + 8%) |
| £145,001 to £250,000 | 10% (2% + 8%) |
| £250,001 to £325,000 | 13% (5% + 8%) |
| £325,001 to £750,000 | 18% (10% + 8%) |
| Over £750,000 | 20% (12% + 8%) |
So, for example, if you buy a house in Scotland for £280,000 as a second home, holiday let or buy-to-let, the LBTT you owe is:
- 0% for the first £145,000
- 2% for the next £105,000
- 5% for the next £30,000
Total Standard LBTT = £3,600
Plus ADS
- 8% for the £280,0000
- Total ADS LBTT element = £22,400
Total LLDT Payable (Standard + ADS)
- £3,600 + £22,400 = £26,000
Who has to pay LBTT and When?
All property buyers in Scotland have to pay Land and Building Transaction Tax whenever they complete the purchase.
There are some exemptions for some situations and some reliefs for some buyers (like first-time buyers).
The structure of LBTT is designed so that the charge is more proportionate to the actual price of the property. The percentage rate for each band in LBTT is applied only to the part of the price over the relevant threshold and up to the next threshold.
If you buy a property for less than £40,000 for all buyers, less than the threshold of £145,000 for homeowners or less than the threshold of £175,000 for first-time buyers then there’s no LBTT to pay.
If you use a solicitor to buy your house in Scotland they will file the Land Transaction Return for you.
An LBTT return must be submitted and any LBTT due paid to Revenue Scotland before the Keeper of the Registers of Scotland (RoS) can register the title in your name.
LBTT For First Time Buyers
In Scotland first time buyers that are homeowners benefit from a relief which increases the lowest residential LBTT band to £175,000.
This change by the Scottish Government has created a saving of around £600 in tax for first time buyers purchasing properties over £175,000.
England, Northern Ireland and Wales
Here are the property and land tax calculators (where tax is payable on the purchase or transfer of a residential property) for other countries across the UK.