Scotland LBTT vs SDLT — UK property tax compared
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In short. Scotland charges Land and Buildings Transaction Tax (LBTT) instead of SDLT. Residential LBTT bands start above £145,000 (or £175,000 for first-time buyers) and run to 12% above £750,000. The Additional Dwelling Supplement (ADS) for second homes and buy-to-let is 8% (raised from 6% on 5 December 2024). SDLT applies to property in England and Northern Ireland only.
Stamp Duty Land Tax was devolved to Scotland in April 2015 and to Wales in April 2018. Each nation now sets its own bands and surcharges. The transaction tax is paid by the buyer's solicitor as part of completion. Work out your bill with the LBTT calculator or the Stamp Duty calculator, and see the moving home guide for the other costs of buying.
Content updated: 3 min read
Residential LBTT bands (Scotland, since 1 April 2021)
- Up to £145,000 — 0%
- £145,001 to £250,000 — 2%
- £250,001 to £325,000 — 5%
- £325,001 to £750,000 — 10%
- Over £750,000 — 12%
- First-time buyer relief — 0% up to £175,000 (then standard bands)
- Additional Dwelling Supplement (second homes, BTL) — 8% on the whole price (since 5 Dec 2024)
Residential SDLT bands (England & NI, since 1 April 2025)
- Up to £125,000 — 0% (reverted from £250,000 on 1 April 2025)
- £125,001 to £250,000 — 2%
- £250,001 to £925,000 — 5%
- £925,001 to £1.5m — 10%
- Over £1.5m — 12%
- First-time buyer relief — 0% up to £300,000 (then 5% to £500,000)
- Additional Property Surcharge — 5% on the whole price (since 31 Oct 2024)
Key differences
- Scotland's 0% band (£145,000) is higher than England's (£125,000), but first-time buyer relief is smaller: 0% on the first £175,000 in Scotland against £300,000 in England
- ADS in Scotland is on the whole price; the same is true of the SDLT surcharge in England
- Non-UK residents in England pay an extra 2% SDLT surcharge; Scotland has no equivalent
- Both are normally paid by the buyer's solicitor, but the deadlines differ: the SDLT return and payment are due within 14 days of completion, the LBTT return within 30 days
Common questions
Which tax do I pay if I live in England but buy in Scotland?
Scottish LBTT — the tax is based on where the property is, not where the buyer lives.
I'm a first-time buyer in Scotland — what relief do I get?
0% LBTT on the portion up to £175,000 (then 2%, 5%, etc. as for standard buyers). The relief is available if you intend to live in the property as your only or main residence and have never owned property anywhere in the world before.
Are there any UK-wide property taxes I should know about?
Yes — Capital Gains Tax on the disposal of UK residential property by non-main-residence owners is set UK-wide and payable within 60 days of completion. The annual exempt amount is £3,000 in 2026/27.