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Scotland LBTT Calculator

Estimate Scotland Land and Buildings Transaction Tax from purchase price using the standard LBTT marginal band system. LBTT replaced Stamp Duty in Scotland in 2015 and has different thresholds and rates.

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Formula

LBTT is computed progressively by tax bands

Standard LBTT residential rates: 0% up to GBP 145,000, 2% from GBP 145,001 to GBP 250,000, 5% from GBP 250,001 to GBP 325,000, 10% from GBP 325,001 to GBP 750,000, and 12% above GBP 750,000.

Worked Example

Purchase price GBP 500,000. First GBP 145,000 at 0% = GBP 0 GBP 145,001 to GBP 250,000 at 2% = GBP 2,100 GBP 250,001 to GBP 325,000 at 5% = GBP 3,750 GBP 325,001 to GBP 500,000 at 10% = GBP 17,500 Total LBTT = GBP 23,350

How Scotland LBTT Differs from UK Stamp Duty

Scotland replaced Stamp Duty with LBTT (Land and Buildings Transaction Tax) in April 2015. While both are progressive property taxes, they use different thresholds and rates.

LBTT has a lower starting threshold (GBP 145,000) than SDLT (GBP 250,000), meaning Scottish buyers start paying tax earlier on mid-range properties
The Additional Dwelling Supplement (ADS) adds 6% to the entire purchase price for additional properties (second homes, buy-to-let)
First-time buyers in Scotland benefit from a raised nil-rate band up to GBP 175,000
LBTT is administered by Revenue Scotland, separate from HMRC which handles SDLT in England and Northern Ireland

LBTT must be paid within 30 days of the effective date of the transaction. Your solicitor will file the return and handle payment.

You can also calculate changes using our UK Stamp Duty Calculator or UK VAT Calculator.

Frequently Asked Questions

Is ADS surcharge included?

No. This estimate uses standard LBTT residential rates only. The Additional Dwelling Supplement adds 6% to the full purchase price for second homes and buy-to-let properties, significantly increasing the total.

Is LBTT the same as SDLT?

No. Scotland uses LBTT with different thresholds and rates. LBTT starts taxing at GBP 145,000 while SDLT starts at GBP 250,000. The band rates and widths also differ between the two systems.

Do Scottish first-time buyers get relief?

Yes. First-time buyers purchasing properties up to GBP 175,000 pay no LBTT (raised nil-rate band). The relief reduces LBTT on purchases above this threshold by up to GBP 600.

Who administers LBTT?

Revenue Scotland administers LBTT, separate from HMRC which manages SDLT in England and Northern Ireland. Returns must be filed with Revenue Scotland within 30 days of completion.

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