Scotland LBTT Calculator 2025
Calculate Land and Buildings Transaction Tax for Scottish properties
Calculate Your Stamp Duty
Land and Buildings Transaction Tax (LBTT)
Scotland has its own property tax system called LBTT, managed by Revenue Scotland. Key differences from England's SDLT:
- Higher ADS: 6% surcharge vs England's 5%
- FTB relief: No price cap (England caps at £625k)
- Refund window: 18 months vs England's 3 years
LBTT Rates 2025
Standard Rates
| Band | Rate |
|---|---|
| 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% |
For standard residential purchases
First-Time Buyer Rates
| Band | Rate |
|---|---|
| Up to £175,000 | 0% |
| £175,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
£30,000 higher nil rate band
With ADS (6%)
| Band | Rate |
|---|---|
| Up to £145,000 | 6% |
| £145,001 to £250,000 | 8% |
| £250,001 to £325,000 | 11% |
| £325,001 to £750,000 | 16% |
| Over £750,000 | 18% |
For additional properties
Additional Dwelling Supplement (ADS)
Scotland's ADS is a 6% surcharge on additional residential properties. It's higher than England's 5% surcharge.
When ADS Applies:
- •Buying a second home while owning another property
- •Purchasing a buy-to-let investment property
- •Buying any additional residential property
- •Properties owned anywhere in the world count
Example: On a £300,000 second home in Scotland, you'd pay £4,600 LBTT plus £18,000 ADS (6% of £300,000) = £22,600 total.
Example Calculations
Calculation Breakdown
Scotland (LBTT) • Standard Rate
Property Price
£250,000
Up to £145,000
on £145,000
£0
£145,001 to £250,000
on £105,000
£2,100
Total Tax Due
£2,100
Effective rate: 0.84%
Calculation Breakdown
Scotland (LBTT) • Additional Property
Property Price
£400,000
Up to £145,000
on £145,000
£0
£145,001 to £250,000
on £105,000
£2,100
£250,001 to £325,000
on £75,000
£3,750
£325,001 to £750,000
on £75,000
£7,500
Additional Dwelling Supplement (6%)
on £400,000
£24,000
Additional Property Surcharge
+£24,000
Total Tax Due
£37,350
Effective rate: 9.34%
LBTT vs England SDLT Comparison
| Property Price | Scotland LBTT | England SDLT | Difference |
|---|---|---|---|
| £200,000 | £1,100 | £0 | +£1,100 |
| £300,000 | £4,600 | £2,500 | +£2,100 |
| £400,000 | £13,350 | £7,500 | +£5,850 |
| £500,000 | £23,350 | £12,500 | +£10,850 |
| £750,000 | £48,350 | £25,000 | +£23,350 |
Standard rates comparison. Scotland often has lower LBTT for properties under ~£330,000.
Claiming an ADS Refund
If you paid ADS when buying a new main home, you may be able to claim it back if you sell your previous main home within 18 months.
Eligibility
- • New property is your main residence
- • Old property was your main residence
- • Sold old property within 18 months
- • Claim within 5 years of buying
How to Claim
- • Submit claim to Revenue Scotland
- • Provide transaction details
- • Online or postal applications
- • Refund typically within 20 days
Note: Scotland's 18-month window is shorter than England's 3-year window. Plan your sale timing carefully.
Understanding LBTT in Scotland
Land and Buildings Transaction Tax (LBTT) is the Scottish equivalent of stamp duty, having replaced UK Stamp Duty Land Tax in Scotland from 1 April 2015. It's a progressive tax, meaning you pay different rates on different portions of the purchase price.
How LBTT Differs from English SDLT
While the basic structure is similar, there are important differences. Scotland's rates and thresholds vary from England's, and the Additional Dwelling Supplement (ADS) at 6% is higher than England's 5% surcharge. First-time buyer relief in Scotland has no property price cap, unlike England's £625,000 limit.
Revenue Scotland
LBTT is administered by Revenue Scotland, not HMRC. This means different processes for filing returns, paying tax, and claiming refunds. Your Scottish solicitor will handle the LBTT return as part of the purchase process.
When to Use This Calculator
Use this calculator for any residential property purchase in Scotland. Remember to select the correct buyer type - first-time buyer, standard, or additional property - as this significantly affects the tax due.