What is Land and Buildings Transaction Tax?
Land and Buildings Transaction Tax (LBTT) is a Scottish property transaction tax that applies to certain purchases and leases of land and buildings. It replaced Stamp Duty Land Tax for Scottish transactions in April 2015.
Revenue Scotland administers LBTT. The amount payable on a residential purchase depends on the price, the applicable tax bands and whether any relief or additional tax applies.
This calculator focuses on the standard residential bands. It is intended for ordinary residential purchases where no additional dwelling supplement or special transaction treatment is included.
Scotland residential LBTT rates for 2026/27
The standard residential bands used in this calculator are:
| Purchase price band | LBTT rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Above £750,000 | 12% |
These are marginal rates. Each percentage applies only to the portion of the price within the corresponding band, not to the entire property value.
Under the standard bands, the first £145,000 is charged at 0%.
Applies to the portion above £145,000 and up to £250,000.
How is Scottish LBTT calculated?
LBTT uses a progressive calculation. The purchase price is divided into tax bands and the amount falling within each band is multiplied by the relevant rate.
- Charge 0% on the first £145,000.
- Charge 2% on the portion from £145,000 to £250,000.
- Charge 5% on the portion from £250,000 to £325,000.
- Charge 10% on the portion from £325,000 to £750,000.
- Charge 12% on any portion above £750,000.
The individual band amounts are added together to produce the estimated standard residential LBTT.
Scottish LBTT worked examples
Example 1: £140,000 property
- Purchase price: £140,000
- Entire price falls within the standard nil-rate band.
Estimated LBTT: £0
Example 2: £200,000 property
- First £145,000 at 0%: £0
- Remaining £55,000 at 2%: £1,100
Estimated LBTT: £1,100
Example 3: £300,000 property
- First £145,000 at 0%: £0
- Next £105,000 at 2%: £2,100
- Remaining £50,000 at 5%: £2,500
Estimated LBTT: £4,600
Example 4: £400,000 property
- First £145,000 at 0%: £0
- Next £105,000 at 2%: £2,100
- Next £75,000 at 5%: £3,750
- Remaining £75,000 at 10%: £7,500
Estimated LBTT: £13,350
Example 5: £800,000 property
- First £145,000 at 0%: £0
- Next £105,000 at 2%: £2,100
- Next £75,000 at 5%: £3,750
- Next £425,000 at 10%: £42,500
- Remaining £50,000 at 12%: £6,000
Estimated LBTT: £54,350
First-time buyer LBTT relief in Scotland
Qualifying first-time buyers in Scotland may benefit from an increased nil-rate threshold of £175,000 rather than the standard £145,000 threshold.
The maximum tax saving from this relief is generally £600. Eligibility depends on conditions including previous ownership of residential property and the intended use of the purchased home.
All purchasers must generally qualify where a property is bought jointly. Previous residential property ownership outside Scotland can also affect eligibility.
Additional Dwelling Supplement (ADS)
Scotland may charge an Additional Dwelling Supplement when someone purchases an additional residential property and meets the relevant ownership conditions.
ADS can apply to certain second homes, buy-to-let properties and purchases involving companies. The rate and eligibility rules depend on the transaction's effective date and circumstances.
ADS is calculated separately from standard LBTT. It is not included in the result produced by this calculator.
For additional-property transactions, use the Scotland Additional Dwelling Supplement Calculator .
Replacing your main residence
A buyer who replaces their only or main residence may be treated differently from someone acquiring an additional property.
If a previous main residence is still owned at completion, ADS may initially be payable. A repayment may be available in qualifying cases where the previous main residence is subsequently sold within the applicable statutory period.
This calculator does not assess ADS exemptions, repayments or eligibility conditions.
LBTT versus SDLT and Welsh LTT
Property transaction taxes differ across the UK. Scotland uses LBTT, Wales uses Land Transaction Tax (LTT), and England and Northern Ireland use Stamp Duty Land Tax (SDLT).
The rates, thresholds and reliefs are not interchangeable. Use the calculator for the jurisdiction in which the property is located.
When do you pay LBTT in Scotland?
LBTT is generally connected to the effective date of a land transaction, commonly completion. Where an LBTT return is required, it must normally be submitted within 30 days of the effective date.
Your solicitor or conveyancer will commonly handle the return and payment as part of the purchase process. The applicable rules and filing obligations should be confirmed for your transaction.
How to use this LBTT calculator
- Enter the residential property purchase price in pounds.
- Select Calculate.
- Review the estimated standard LBTT liability.
- Check whether first-time buyer relief or ADS applies.
- Confirm the final tax with Revenue Scotland or your conveyancer.
Official Revenue Scotland guidance
Revenue Scotland publishes guidance on residential LBTT rates, first-time buyer relief, ADS and other transaction-specific rules.
Always check the rates and rules applicable to the effective date of your purchase.
Frequently asked questions
What is the LBTT threshold in Scotland?
The standard residential nil-rate threshold used here is £145,000. Qualifying first-time buyers may receive an increased threshold of £175,000.
How much LBTT is payable on a £300,000 house?
Standard residential LBTT is estimated at £4,600, before any applicable relief or Additional Dwelling Supplement.
Do first-time buyers pay LBTT in Scotland?
They may. Eligible first-time buyers can receive relief that increases the nil-rate threshold to £175,000, but tax can still be payable on a higher-priced property.
What is the maximum first-time buyer LBTT saving?
The maximum saving is generally £600 under the first-time buyer relief rules described here.
Does this calculator include ADS?
No. This calculator estimates standard residential LBTT only. ADS must be assessed separately.
Is LBTT the same as stamp duty?
LBTT is Scotland's property transaction tax. England and Northern Ireland use SDLT, while Wales uses LTT.
When must an LBTT return be filed?
Where a return is required, the usual deadline is within 30 days of the transaction's effective date.
Is this an official Revenue Scotland calculator?
No. CalculatorsOnline is an independent website and is not affiliated with Revenue Scotland.
Related UK property calculators
Important: This calculator provides an informational estimate using standard Scottish residential LBTT bands. It does not apply first-time buyer relief, ADS, non-residential rates, lease calculations or special transaction reliefs. Linked transactions, trusts, companies and unusual consideration can affect the final liability.
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