LBTT Scotland Calculator
Calculate Land and Buildings Transaction Tax for Scottish properties
What is LBTT?
Land and Buildings Transaction Tax (LBTT) is Scotland's version of Stamp Duty. It replaced UK Stamp Duty Land Tax in Scotland from April 2015. The rates and bands are set by the Scottish Government and differ from the rest of the UK.
What is the Additional Dwelling Supplement (ADS)?
ADS is an extra 6% tax on the total purchase price when buying additional residential properties in Scotland worth £40,000 or more. This applies to second homes, buy-to-let properties, and holiday homes. It can be reclaimed if you sell your previous main residence within 18 months.
Do first-time buyers get relief in Scotland?
Yes, first-time buyers in Scotland benefit from a higher tax-free threshold of £175,000 (vs £145,000 for other buyers). This can save up to £600 on properties up to the threshold. You must have never owned property anywhere in the world.
How is LBTT different from English Stamp Duty?
LBTT has different rates and bands. Scotland's nil-rate band is higher (£145,000 vs £125,000 in England), but some middle bands have higher rates. Scotland's ADS is 6% vs 5% in England. Overall, LBTT can be higher or lower depending on the price.