LBTT calculator (Scotland)
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Work out Land and Buildings Transaction Tax (LBTT) on a home in Scotland, band by band, with first-time buyer relief and the Additional Dwelling Supplement (ADS) shown on its own line.
- LBTT to pay
- £1,800
- Effective rate
- 0.77%
- Of which ADS
- £0
Worked out using: Residential rates.
| Part of the price | Amount taxed | Rate | Tax |
|---|---|---|---|
| £0 to £145,000 | £145,000 | 0% | £0.00 |
| £145,001 to £250,000 | £90,000 | 2% | £1,800.00 |
| Total LBTT | £1,800 | ||
Revenue Scotland residential rates from 1 April 2023; Additional Dwelling Supplement at 8% from 5 December 2024. The return and payment are due within 30 days of completion. If you sell your previous main home within 36 months you may be able to reclaim the ADS.
Official rates & thresholds used
Scotland · tax year 2026/27 · last verified . These figures match the parameters embedded in this calculator.
| Parameter | Value | Notes |
|---|---|---|
| LBTT band 1 | 0% on £0–£145,000 | — |
| LBTT band 2 | 2% on £145,001–£250,000 | — |
| LBTT band 3 | 5% on £250,001–£325,000 | — |
| LBTT band 4 | 10% on £325,001–£750,000 | — |
| LBTT band 5 | 12% on above £750,000 | — |
| LBTT first-time buyer band 1 | 0% on £0–£175,000 | — |
| LBTT first-time buyer band 2 | 2% on £175,001–£250,000 | — |
| LBTT first-time buyer band 3 | 5% on £250,001–£325,000 | — |
| LBTT first-time buyer band 4 | 10% on £325,001–£750,000 | — |
| LBTT first-time buyer band 5 | 12% on above £750,000 | — |
| Additional Dwelling Supplement | 8% of the whole price | From 5 December 2024; not charged below £40,000. |
| Return and payment deadline | 30 days after completion | — |
Primary sources: Revenue Scotland — LBTT residential property rates; Revenue Scotland — LBTT3048 first-time buyer relief; Revenue Scotland — Additional Dwelling Supplement. Always confirm live figures on gov.uk before acting.
How it works
- Residential rates, unchanged since 1 April 2021: 0% up to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above. On a £235,000 home that is £1,800 — Revenue Scotland's own example.
- First-time buyer relief raises the 0% band to £175,000, saving up to £600.
- The Additional Dwelling Supplement is 8% of the whole price (since 5 December 2024) on top of LBTT, when you buy an additional home for £40,000 or more.
Common questions
- How much is the Additional Dwelling Supplement?
- 8% of the whole purchase price, on top of LBTT, for additional homes costing £40,000 or more. It was 6% before 5 December 2024.
- How much LBTT is there on a £300,000 home?
- £4,600 for a home mover and £4,000 for a first-time buyer. An additional dwelling would pay £28,600: £4,600 of LBTT plus £24,000 of ADS.
- Who counts as a first-time buyer for LBTT?
- Every buyer must never have owned a dwelling anywhere in the world and must intend to live in the home as their only or main residence.
- Does it matter where I live?
- No. The tax depends on where the property is: a home in Scotland pays LBTT wherever the buyer lives.