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Mortgages & PropertyProperty Tax2026/27 Tax Year

Scotland LBTT Calculator

Inputs

Land and Buildings Transaction Tax applies to property in Scotland.

Results

Enter values and calculate to see results.

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Disclaimer: Property tax estimates are based on published 2026/27 statutory rates and thresholds across England, Northern Ireland, Scotland and Wales. This is not tax or legal advice. Actual liability depends on contract terms, multiple dwellings rules, mixed-use reliefs, residency and chain details. Consult a licensed conveyancer, solicitor or qualified tax adviser.

Land and Buildings Transaction Tax in Scotland

Scotland charges LBTT rather than stamp duty, with its own bands starting at £145,000 and an Additional Dwelling Supplement of 8% on the whole price.

Figures stated for the 2026/27 UK tax year. Content last checked against official sources on .

What this calculator does

  • Calculates LBTT on a residential purchase in Scotland.
  • Applies first-time buyer relief, which raises the nil rate band to £175,000.
  • Applies the Additional Dwelling Supplement where a second dwelling is being bought.
  • Separates the base tax from the supplement so the two are visible.

How the calculation works

LBTT works on the same progressive slice principle as stamp duty but with entirely different thresholds, and it is collected by Revenue Scotland rather than HMRC. Nothing is charged on the first £145,000. The slice to £250,000 is charged at 2%, to £325,000 at 5%, to £750,000 at 10%, and anything above at 12%. The higher rates therefore begin at lower prices than in England, which means a mid-priced Scottish property can attract more tax than an equivalently priced English one. First-time buyer relief raises the nil rate band from £145,000 to £175,000, worth up to £600. The Additional Dwelling Supplement is a separate charge on top for anyone buying a property that means they will own more than one dwelling: 8% of the whole purchase price where the consideration is £40,000 or more. Because it applies to the entire price rather than a slice, it is a large and immediate cost.

The rule

LBTT = the sum, across bands, of (the portion of the price in that band × that band's rate), plus 8% of the whole price where the Additional Dwelling Supplement applies.

Step by step

  1. Apply first-time buyer relief if it is available, raising the nil rate band to £175,000.
  2. Split the price across the LBTT thresholds.
  3. Charge each slice at its own rate to give the base tax.
  4. Add 8% of the whole price where the Additional Dwelling Supplement applies.
  5. Divide by the price to give the effective rate.

Worked example

A £300,000 house bought in Scotland as a main residence, by someone who has owned before.

What was entered

Inputs used in the worked example
Property price£300,000
First-time buyer?No
Additional dwelling?No

The arithmetic

  1. Nothing is charged on the first £145,000.
  2. The slice from £145,000 to £250,000 is £105,000, charged at 2%: £2,100.
  3. The slice from £250,000 to £300,000 is £50,000, charged at 5%: £2,500.
  4. Total LBTT is £2,100 + £2,500 = £4,600, an effective rate of about 1.53%.
  5. Had this been an additional dwelling, the Additional Dwelling Supplement would add 8% of the full £300,000 — a further £24,000, taking the total to £28,600.

What the calculator returns

Results produced by the worked example
Land and Buildings Transaction Tax£4,600.00
Base tax before any supplement£4,600.00
Additional Dwelling Supplement£0.00

Key assumptions

  • The property is in Scotland, where LBTT replaces Stamp Duty Land Tax entirely.
  • The purchase is of a single residential dwelling.
  • First-time buyer relief requires that no purchaser has previously owned a dwelling.

Limitations

  • England and Northern Ireland charge Stamp Duty Land Tax, and Wales charges Land Transaction Tax; neither is covered here.
  • The Additional Dwelling Supplement can sometimes be reclaimed where a previous main residence is sold within the permitted period, which is not modelled.
  • Non-residential and mixed-use transactions follow a different set of rates.
  • Lease transactions are charged differently and are not covered.
  • The return must be filed with Revenue Scotland and the tax paid within the statutory deadline, usually handled by your solicitor.

Common questions

Why is Scottish tax higher than English stamp duty on the same price?
The bands are different and the higher rates start earlier: LBTT reaches 5% at £250,000 and 10% at £325,000, while stamp duty stays at 5% right up to £925,000. On a mid-priced property that gap can be several thousand pounds.
How much is first-time buyer relief worth?
It raises the nil rate band from £145,000 to £175,000, so the maximum saving is 2% of £30,000, which is £600. It is more modest than the equivalent English relief.
Does the Additional Dwelling Supplement apply to the whole price?
Yes, and that is what makes it expensive. Unlike the banded tax it is 8% of the entire purchase price, not just a slice, and it applies whenever the consideration is £40,000 or more.
Who do I actually pay?
Revenue Scotland, not HMRC. Your solicitor normally files the return and pays from funds you provide around completion.

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Official sources

Every figure in this guide was checked against the sources below. Where a source could not confirm a figure, it is marked as requiring verification rather than presented as settled.