Scottish Property Tax
Scotland LBTT Calculator (2026/27).
Calculate Land and Buildings Transaction Tax (LBTT) on a Scottish residential or commercial property purchase, including first-time buyer relief and the 8% Additional Dwelling Supplement for buy-to-let and second home purchases.
In Scotland, Land and Buildings Transaction Tax (LBTT) on residential property is 0% up to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above that. First-time buyers pay no LBTT on purchases up to £175,000. The Additional Dwelling Supplement (ADS) adds 8% on the full price for second homes and buy-to-let purchases. This calculator works out the tax due on Scottish residential and commercial property purchases.
LBTT payable
£2,100
Effective rate 0.8% on £250,000
Band-by-band breakdown
- £0 – £145,000 at 0%£145,000.00 → £0.00
- £145,000 – £250,000 at 2%£105,000.00 → £2,100.00
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Questions
Frequently asked
questions.
LBTT residential bands are 0% on the first £145,000, 2% from £145,001 to £250,000, 5% from £250,001 to £325,000, 10% from £325,001 to £750,000, and 12% above £750,000. These bands apply to the slice of the purchase price that falls within each band.
ADS is a surcharge of 8% applied to the full purchase price on any additional residential property — including buy-to-let and second homes. ADS applies from the first pound and is charged on top of the standard LBTT bands. It was raised from 6% to 8% on 5 December 2024.
Yes. First-time buyers in Scotland pay 0% LBTT on the first £175,000 of a residential purchase. Above £175,000 the normal LBTT bands apply to the remaining amount. There is no first-time buyer relief cap — the relief applies on any priced property, unlike the SDLT first-time buyer relief which is restricted to purchases below £500,000.
The LBTT return must be submitted to Revenue Scotland and the tax paid within 30 days of the effective date of the transaction (usually completion). Your solicitor or conveyancer will normally handle this as part of the conveyancing process.
Yes, but with different rates. Non-residential LBTT applies at 0% on the first £150,000, 1% from £150,001 to £250,000, and 5% above £250,000. ADS does not apply to non-residential transactions. This calculator covers residential property only.
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