Stamp Duty Calculator Scotland (LBTT)

Land and Buildings Transaction Tax (LBTT) is Scotland's property purchase tax, replacing UK Stamp Duty from April 2015. It's administered by Revenue Scotland. LBTT is a progressive tax — you only pay the higher rate on the portion of the price within each band.

LBTT rates are: 0% up to £145,000 (£175,000 for first-time buyers), 2% from £145,001–£250,000, 5% from £250,001–£325,000, 10% from £325,001–£750,000, and 12% above £750,000.

Yes, first-time buyers in Scotland benefit from an increased nil-rate band of £175,000 (compared to £145,000 for other buyers). This can save up to £600 on your LBTT bill. You must not have previously owned a property anywhere in the world.

The ADS is an extra 6% tax on the total purchase price when buying an additional residential property in Scotland worth £40,000 or more. This applies to second homes, buy-to-let properties, and holiday homes. It's paid on top of LBTT.

LBTT has lower starting thresholds (£145,000 vs £250,000 for SDLT) but different band structures. Scotland's ADS at 6% is higher than England's additional property surcharge of 5%. Overall costs vary by property price and buyer type.

LBTT must be paid within 30 days of the effective date of the transaction (usually the date of entry/settlement). Your solicitor normally handles the LBTT return and payment on your behalf through Revenue Scotland.