LBTT calculator
Land and Buildings Transaction Tax for Scotland
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What is LBTT?
Land and Buildings Transaction Tax (LBTT) is Scotland’s equivalent of Stamp Duty Land Tax. It replaced SDLT in Scotland from April 2015 and is administered by Revenue Scotland.
Like SDLT, LBTT is calculated on a progressive basis — you only pay the higher rate on the portion of the price within each band, not the whole purchase price.
Current LBTT rates and bands
Standard residential rates
- £0 – £145,000: 0%
- £145,001 – £250,000: 2%
- £250,001 – £325,000: 5%
- £325,001 – £750,000: 10%
- Over £750,000: 12%
First-time buyer relief
First-time buyers in Scotland can claim relief that effectively raises the zero-rate threshold to £175,000, saving up to £600 on their purchase.
Additional Dwelling Supplement (ADS)
If you’re buying an additional property (such as a buy-to-let or second home) for £40,000 or more, an 8% supplement is charged on the total purchase price. This is payable on top of the standard LBTT rates.
Ways to reduce your LBTT
- First-time buyer relief: up to £600 saving for eligible first-time buyers
- ADS reclaim: if you sell your previous main residence within 18 months, you can reclaim the ADS
- Property value thresholds: consider properties just under key thresholds (£145k, £250k, £325k)
- Timing: ensure you qualify for first-time buyer status and check for any temporary relief measures
Frequently asked questions
What’s the difference between LBTT and SDLT?
LBTT is Scotland’s own property tax, replacing SDLT from April 2015. While both are progressive taxes, they have different rate bands and thresholds. LBTT generally has a higher starting threshold (£145,000 vs £125,000) but reaches 10% sooner.
Can I reclaim the Additional Dwelling Supplement?
Yes. If you sell your previous main residence within 18 months of buying your new one, you can apply to Revenue Scotland for a refund of the ADS.
When is LBTT due?
LBTT must be paid within 30 days of the effective date of the transaction (usually the date of completion). Your solicitor typically handles the LBTT return as part of the conveyancing process.
Is LBTT different for first-time buyers?
Yes. First-time buyers can claim relief that raises the nil-rate band from £145,000 to £175,000, giving a maximum saving of £600.
Important notes
- Results are estimates based on current rates — always verify with Revenue Scotland
- LBTT rates and thresholds may change in Scottish government budgets
- Special rules may apply for mixed-use properties, shared ownership, or inherited properties
- This calculator covers Scotland only
- Professional advice recommended for complex transactions
For property purchase advice and mortgage guidance, speak with a qualified advisor.
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