🇬🇧 Scotland LBTT Calculator
Estimate Scotland Land and Buildings Transaction Tax (LBTT) from property purchase price using the standard marginal band system. LBTT replaced Stamp Duty in Scotland in April 2015 and has its own thresholds, rates, and relief schemes. The Additional Dwelling Supplement (ADS) adds 6% for second homes and buy-to-let purchases.
Contexte de la Regle Regionale
United Kingdom Taux et Regles
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
Entrez les valeurs
Resultat
Entrez les valeurs ci-dessus et cliquez sur Calculer pour voir votre resultat.
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Avis : Avis : Ce calculateur utilise les regles publiques en vigueur a la date indiquee. Les resultats sont a titre informatif uniquement. Verifiez aupres des sources officielles. Derniere verification: 1 mars 2026.
Formule
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.
Questions Frequentes
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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