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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.

Regional Rule Context

JurisdictionUnited Kingdom
CurrencyΒ£ (GBP)
Effective fromJan 1, 2025
Version1.0
Last reviewedMar 1, 2026
Next reviewJul 1, 2026
Source: Revenue Scotland LBTT rates

United Kingdom Rates and Rules

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Estimate Scotland Land and Buildings Transaction Tax (LBTT) from property purchase price.

Disclaimer: This calculator uses publicly available rules effective as of Jan 1, 2025 (version 1.0). Results are for informational purposes only. Always verify with official sources or a qualified professional. Last reviewed: Mar 1, 2026.

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. Each portion of the price is taxed at its band rate only, not the entire purchase price.

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