Buying property in Scotland? You pay Land and Buildings Transaction Tax (LBTT), not Stamp Duty. Enter the price and buyer type to see your LBTT band by band, with first-time buyer relief and the 8% Additional Dwelling Supplement built in.
Scotland · Land & Buildings Transaction Tax
Land and Buildings Transaction Tax (LBTT) applies when you buy a property in Scotland. Like Stamp Duty elsewhere, it is tiered: each slice of the price is taxed at its own rate. The rates and bands are set by the Scottish Parliament and were confirmed as unchanged for 2026.
| Portion of price | LBTT rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| Over £750,000 | 12% |
First-time buyers in Scotland get a higher nil-rate band of £175,000 instead of £145,000, worth up to £600. The standard rates apply to the portion of the price above £175,000.
Buying a second home or buy-to-let adds the Additional Dwelling Supplement — 8% of the whole purchase price (where the price is £40,000 or more), on top of the standard LBTT. The "Additional" option above applies it for you. ADS can be reclaimed if you sell your previous main residence within the qualifying period.
A home mover pays £2,100 LBTT on a £250,000 property: 0% on the first £145,000, then 2% on the £105,000 between £145,000 and £250,000. A first-time buyer pays £1,500, because their nil-rate band is raised to £175,000.
The Additional Dwelling Supplement is an extra LBTT charge for buying a second home or buy-to-let in Scotland. It is 8% of the entire purchase price (not just the slice above a threshold), on top of the standard LBTT, where the price is £40,000 or more. It can be reclaimed if you sell your previous main home within the time limit.
First-time buyers get relief that raises the nil-rate band from £145,000 to £175,000, saving up to £600. So a first-time buyer pays no LBTT on a home up to £175,000, and reduced LBTT above that. Standard rates still apply to the portion above £175,000.
No. LBTT is Scotland's replacement for Stamp Duty Land Tax (SDLT), which applies only in England and Northern Ireland. The bands, thresholds and rates are different — for example LBTT's nil-rate band is £145,000 versus SDLT's £125,000. Wales has its own tax again, called Land Transaction Tax (LTT).
