Scotland LBTT Calculator
Scotland LBTT calculator for 2025-26. Land and Buildings Transaction Tax replaced UK Stamp Duty in Scotland from April 2015. Marginal bands: 0% up to GBP 145,000, then 2%, 5%, 10%, and 12%. First-time buyers pay 0% up to GBP 175,000. Additional Dwelling Supplement (ADS) is 8% on the total purchase price for second homes (raised from 6% in December 2024).
Contexto de la Regla Regional
United Kingdom Tasas y Reglas
Tax Bands
Surcharges
- -Additional Dwelling Supplement (ADS): +8% on total price for second homes
Relief and Exemptions
- -First-time buyer relief: 0% up to GBP 175,000
- -Transfers between spouses or civil partners
Ingresa valores
Resultado
Ingresa los valores arriba y haz clic en Calcular para ver tu resultado.
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Aviso: Aviso: Esta calculadora usa reglas publicas vigentes desde la fecha indicada. Los resultados son solo informativos. Verifique con fuentes oficiales. Ultima revision: 1 mar 2026.
Formula
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. Each portion of the price is taxed at its band rate only, not the entire purchase price.
Preguntas Frecuentes
How is LBTT different from UK stamp duty?
LBTT is Scotland's own property tax, replacing SDLT from April 2015. It has different bands (starting at GBP 145,000 vs GBP 250,000 for SDLT), different rates, and a much higher Additional Dwelling Supplement (8% vs 5% for SDLT). LBTT is administered by Revenue Scotland, not HMRC.
How much LBTT on a GBP 300,000 house?
Standard purchase: 0% on first GBP 145,000 = GBP 0, 2% on next GBP 105,000 = GBP 2,100, 5% on next GBP 50,000 = GBP 2,500. Total LBTT: GBP 4,600. First-time buyer: GBP 0 on first GBP 175,000, saving GBP 600.
What is the Additional Dwelling Supplement?
ADS is 8% of the total purchase price (not just the portion above a threshold) for anyone buying an additional property (second home, buy-to-let). On GBP 300,000: ADS = GBP 24,000 on top of standard LBTT. This is significantly higher than England's 5% surcharge.
Is there first-time buyer relief in Scotland?
Yes. First-time buyers pay no LBTT on the first GBP 175,000 (vs GBP 145,000 for others). On a GBP 200,000 property, a first-time buyer saves GBP 600 compared to standard rates.
When do I pay LBTT?
LBTT must be filed and paid within 30 days of completion (longer than England's 14-day deadline). Your solicitor handles the filing with Revenue Scotland. Late filing attracts penalties and interest.
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Puedo ayudarte a entender la formula de scotland lbtt calculator, interpretar tus resultados y responder preguntas de seguimiento.
Intenta preguntar
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