LBTT Calculator for Scotland

Estimate Land and Buildings Transaction Tax on a residential property purchase in Scotland, including first-time buyer relief and the Additional Dwelling Supplement for qualifying additional properties.

How Scottish LBTT works

LBTT is charged on increasing portions of a residential purchase price. Scotland uses its own tax bands, which are separate from SDLT in England and Northern Ireland and LTT in Wales.

First-time buyer relief in Scotland

Qualifying first-time buyers receive a higher nil-rate band of £175,000 rather than £145,000. The maximum reduction compared with ordinary residential rates is £600.

Additional Dwelling Supplement

The Additional Dwelling Supplement can apply when the buyer will own more than one dwelling and is not replacing a main residence. For relevant transactions from 5 December 2024, ADS is 8% of the full purchase price where the charge applies.

Worked examples

Main home bought for £300,000

The first £145,000 is taxed at 0%, the next £105,000 at 2%, and the remaining £50,000 at 5%. The estimated LBTT is £4,600.

Additional dwelling bought for £300,000

The ordinary LBTT is calculated first. An 8% ADS charge of £24,000 is then added, producing an estimated total of £28,600.

How we calculate this

The calculator applies Revenue Scotland residential LBTT bands.

First-time buyer relief increases the nil-rate band to £175,000.

For an additional dwelling costing at least £40,000, the calculator adds ADS at 8% of the full purchase price.

Official sources

FAQs

What does LBTT stand for?

LBTT means Land and Buildings Transaction Tax. It is the Scottish tax on qualifying land and property transactions.

When does ADS normally apply?

ADS will usually apply when a residential purchase means a buyer owns more than one dwelling and the purchase is not a replacement of their only or main residence.

Can ADS be reclaimed?

A repayment may be possible when the previous main residence is sold within the permitted period and Revenue Scotland's other conditions are satisfied.

Do I submit an LBTT return if no tax is due?

Revenue Scotland says an LBTT return is normally required for a property purchase over £40,000 even where no LBTT is payable, subject to exemptions.

Property

Renting vs Buying a Home

Compare renting and buying a home, including flexibility, deposit, repairs and long-term equity.

Read comparison

Read the full comparison

Buying builds equity and can lower housing costs later in life, but it comes with a large deposit, transaction costs and maintenance responsibility. Renting does not build ownership, but it can be financially sensible when your plans, job or location are still uncertain.

Related tools

Calculator

Stamp Duty Calculator for England and Northern Ireland

Estimate residential SDLT, first-time buyer relief and higher rates for additional properties.

Use calculator